Upscaling wouldn't really require conferring with developers, that's just an automatic process.
But they might include bigger textures or textures with a higher resolution to not make the game look too blurry after upscaling. DLSS can only do so much, if the texture is already blurry, it won't be able to sharpen that one beyond the blurryness that it originally had.
As a side effect, this would most probably also mean an extension of the RAM, which will probably go from 4 to 8 GiB. And hopefully a bigger storage while we're at it. 128 GB shouldn't be more expensive now than the 32GB were at the launch of the Switch.
The Nintendo eShop rating Thread: http://gamrconnect.vgchartz.com/thread.php?id=237454
The Steam/GOG key gifting thread: https://gamrconnect.vgchartz.com/thread/242024/the-steamgog-key-gifting-thread/1/