You cannot "link" or "merge" two physical Wii consoles to one account. Each Wii has a unique Console ID (NGID) burned into its NAND at the factory. This ID ties:
If your friend bought Super Mario World on Virtual Console, you cannot download it on your Wii using their account. The license is tied to their Console ID. Nintendo never implemented a "account-based" license system for Wii (introduced with Nintendo Network ID on Wii U/3DS).
Ethical/Legal Note: Using another person's Wii without permission is unauthorized access. Sharing account credentials violates Nintendo's Terms of Use.