Nintendo Switch SP could be possible with just a Tegra X1

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Honestly, it would be a huge missed opportunity to not have hardware revisions of the Switch. Every successful Nintendo system has had at least one; NES, SNES, Gameboy, GBA, DS, 3DS, Wii...

Hardware revisions can give a considerable sales boost by not only bringing in new customers but pushing existing customers to "upgrade". It doesn't necessarily have to remove to "Switch" feature either, there are a number of possible variations that retain this ability.