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That is a terrible comparison. Sure it used the same game engine, but they're set in completely different worlds, so you've failed already before even going any further.
There were 58 fighters in SSB Wii U. There was 74 at launch for SSBU, just 11 of which were new. The others were returning characters from previous games. It's far easier working on previous characters, their design, level, music, etc has been done already, so it's a matter of bringing them into 2018. Yes it requires some work, but by comparison to all new fighters, it's nothing.
If you want to say it's completely new, go right ahead. Take the recent addition of the Home Run Contest. Are you going to say that's completely new or a tweaked iteration of its Wii U counterpart? It's just another example of using the assets in SSB Wii U.
You can look at all the Wii U ports to Switch. The majority are straight ports. The teams that when they made them on Wii U, moved on to other projects. The team for SSB Wii U didn't disband, they kept evolving it, adding a few new characters and tweaks by comparison. It's like SSB Wii U ended up at Ver.1.15 and SSBU is Ver.1.25.