What happens if I delete my Nintendo Network ID, you will no longer be able to access any of your digital purchases (including games, DLC, and apps) or any of your saved data.
You will also lose the ability to play online multiplayer games or use online features for supported Nintendo Switch games.
Finally, if you delete your Nintendo Network ID, you will not be able to receive any future system updates.
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What happens if you unlink a Nintendo Network ID?
If you unlink a Nintendo Network ID, your Nintendo 3DS or Wii U will become a “guest” system. This means that you will no longer be able to access any of your previous digital purchases, including games, DLC, and saved data.
Your account information (including user name, password, e-mail address, etc.) will also be removed from the system.
To unlink a Nintendo Network ID from your system:
1) On the Nintendo 3DS Home Menu, select System Settings.
2) Select Profile Management.
3) Select Unlink Nintendo Network ID.
4) Follow the on-screen instructions to complete the process.
Source: https://en-americas-support.nintendo.com/app/answers/detail/a_id/15990/~/how-to-link-or-unlink-a-nintendo-network-id-to-a-nintendo-account
What happens if I delete My Nintendo account?
If you delete your My Nintendo account, you will no longer be able to access any of the features that are available through the account.
This includes accessing games that you have previously downloaded, using the My Nintendo Points you have accrued, or viewing your purchase history.
If you would like to delete your account, please follow these instructions.
How do I recover a deleted NNID?
If you have access to the email address associated with your Nintendo account, you can attempt to recover your NNID by following these instructions.
If you do not have access to the email address associated with your Nintendo account, unfortunately, there is no way to recover your NNID at this time.
Does deleting NNID delete save data?
Yes, deleting your Nintendo Network ID will delete all saved data associated with that account.
If you want to keep your save data, you should back it up to a Wii U console or the Nintendo eShop before deleting your account.