Yeah, it would take up more development and resources to make a 3D DK game, than a 2D one. Hence why I said, if they ever do it in the poll question.
But, I think Nintendo is well aware of it. Since they have said, and the actions show, time and again that they want to make their hardware very similar to each other so that development can go faster and easier since they don't have to divide their resources into supporting two different systems with different architecture.
Hardware Comparison Threads:
Current Thread
Is Hardware Getting TOO Powerful?
Older Threads:
PlayStation/Xbox/Switch: 2022 Edition
PlayStation/Xbox/Switch Hardware Battle: 2021 Edition!
PlayStation 4/Xbox One/Nintendo Switch: 2019 vs. 2020
PlayStation 4/Xbox One/Nintendo Switch: 2018 vs. 2019
PlayStation 4/Xbox One/Nintendo Switch: 2017 vs. 2018
PlayStation 4: 2015 vs. 2016 vs. 2017