In comments made exclusively to ZDF German television at E3, Ken Levine revealed that his studio Irrational Games had no concrete plans to develop for Wii U. His positive comments in a developer reaction video shown during Nintendo's E3 press conference were made solely as a gamer, not as a developer, Levine explained.
Gabe Newell, head of Valve Software (´Half-Life´, ´Left4Dead´), however, has plans for Wii U.
"Wii U seems to be a lot more powerful than the previous generation," he told Joystiq. "It sort of fits better into the scalability in terms of graphics performance and CPU performance, so I think it'll be a lot easier for us to fit it into our scalability model." Valve has yet to release any of its games on a Nintendo console, though Gabe told us, "We've always loved Nintendo." He also pointed out that Valve has been slowly transitioning from the PC to console counterparts, starting with Xbox 360 and more recently moving to the PlayStation 3 in a major way with Steam getting ported to Sony's console.
And it looks like Nintendo may be next, as Newell restated, "Now it's a lot easier to look at Wii U and have it fit within that framework."
Finally, Square Enix has committed itself to making the Wii title ´Dragon Quest X´ also compatible with Wii U.