http://www.wsj.com/articles/nintendo-begins-distributing-software-kit-for-new-nx-platform-1444996588
So, all the juicy bits I put in the title. Another interesting tidbit is that "at least one mobile unit" can be linked to the console.
If this is true, then the Nintendo Crossover theory was the right one; although, "industry-leading tech" spits in the face of the "weaker than the PS4" rumors, while at the same time sounding un-Nintendo like.
The handheld better be able to be bought separately and at a $170-$200 price range.