Soundwave on 24 August 2015
A 32GB rewritable card in mass bulk is about $1-$2 at a volume order of about 1000 or so.
Nintendo would be ordering in the millions. They would get an even lower price than that.
So I don't think cost is really a big deal.
If they are going digital only it's more likely to do with higher profit margins from digital sales vs. retail.
Nintendo makes probably $15 more per digital copy sale versus retail where they have retailers have to get a cut, and then you physical manufacturing costs, packaging costs, and shipping costs.
