Wii U transfer from **VIRTUAL** Wii?

No. But if you have a game on the vWii side, like Super Mario Bros. and the game exists on the eShop, you can buy it on the Wii U side's eShop for $1 instead of the normal $4.99 (and $1.50 for SNES games instead of the normal $7.99).

But content on the vWii directly isn't able to be run in Wii U Mode.