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Pyro as Bill said:

Head Tracking for Desktop VR Displays using the WiiRemote : https://www.youtube.com/watch?v=Jd3-eiid-Uw

Switch has cameras/sensors already. The ir pointer controls rely on ir camera/ir source. Calibrating a headset/headtracking is the same as calibrating motion plus.

One of the features of new-3DSXL is head/eye tracking.

That wouldn't work for Switch. The Switch base unit doesn't have cameras/sensors. Any of that stuff would need to be in the HMD.