The new law does not mean that only WMI will be entitled to lay claim to the NOLs.
The new law deals with the ability of a company to carryback their NOLs 5 years. The new law does not mean that if a company took TARP then they lose their NOLs, it just means that they can't take advantage of the 5-year carryback provision.
If JPM is awarded part of the WMB NOLs , then they can carry the NOLs forward to off-set against their income.
I don't know where you got "JPM's "future" abilities to claim wmb nols".