I actually think Nintendo's setup will be easier for developers than Sony and MS' setup.
Nintendo will likely just use the same exact chip if they go the SCD route or something similar to what Apple does with the Apple A9 (for iPhone) and Apple A9X (for iPad).
Very easy, they're not going to spend a ton of money on two seperate chip designs.
Sony/MS by doing what they're doing are changing things up much moreso, the PS4 Neo is basically a Polaris chip, a chip that didn't exist when the PS4 launched. The Scorpio is basically entirely different hardware full stop.
Wouldn't surprise me at all if making NX games at different settings is much easier than what Sony and MS are asking of devs (not to mention some games like RE7 also needing to be optimized for VR).
In general I think the reaction to NX will be a net positive from devs. In the past to support Nintendo, a company like EA had to support the Wii U and 3DS too for example, and that probably was a pain in the ass too. Now they can just make one version, make a few settings changes, and offer it to the entire Nintendo buyer base, this can all be handled by one team instead of two.
