In other words, you have no idea what defines a gen in gaming. Got it.
I really hope you were being sarcastic.
So what defines "next" gen?
People like to play cute with the term and say it literally just means the next generation of any company's console. Since the Wii U is nintendo's next gen, it is indeed "next gen". If Sony came out with a retro console that had genesis graphics and gameplay, it could be argued that it is sony's "next gen" system, but it wouldn't be anywhere near "next gen" Next gen isn't just in comparison to what a company's console did before. Its a comparison to other current consoles on the market.
However, I believe most people think of next gen (at least in term of consoles, PC's will always be superior at least in terms of graphics) as a significant step up in comparison to current games. For example, Skyrim, Borderlands 2, Battlefield 3 etc. Right now, the Wii U has not shown anything that is remotely superior to anything the current generation consoles can provide. I keep hearing rumours about wii u versions being the "definitive" versions, but where are these games? The Wii U is Nintendo's next gen console, yes. So far however, it has not proven that it is "next gen" in the broader definition of the word. People can talk all they want about specs and tflops, ram, blah blah blah. It doesn't mean anything when there isn't a single game out that proves Wii U is a significant step up from the ps360.
That said, I do believe the Wii U will turn out to be next gen (at least, i'd be surprised if it didn't, it's 7 years newer then current gen systems for goodness sake)