I'd probably go with $229.99 launch MSRP with a limited edition Amiibo bundled with the hardware and an Amiibo/Skylanders type starter game pre-installed with the system. Popular Android apps available from day 1 through Nintendo eShop.
Launch software: Legend of Zelda NX, Diddy Kong Racing NX, Mario Maker 2.0, Dragon Quest XI, Amiibo Hub Game.
Super Mario NX coming 2-3 months after launch to ensure no post-launch drought.
Drop New 3DS XL in price down to $139.99.
I think that would do well, it's still cheap and Nintendo can drop down to $199.99 within a year or less most likely without much fuss.