Absolutely this. The firmware contains copyrighted data and that data is also critical to the functioning of the Switch, both emulated and real.
Modern handhelds are not like the older ones, there's actually an OS involved and a lot of per-system settings that uniquely identify your Switch-- especially when it connects to Nintendo's servers or authenticates if you're allowed to play a digital game.
Modern handhelds are not like the older ones, there's actually an OS involved and a lot of per-system settings that uniquely identify your Switch-- especially when it connects to Nintendo's servers or authenticates if you're allowed to play a digital game.