Rol, I find amusing how you classify Switch as home console or handheld based on whatever point you wants to make
Imagine you are a game developer. If you make a game for Switch, who is going to buy your game. Will it be home console gamers or handheld console gamers. Then you realize that it will be both.
That's why counting Switch towards both the home console and handheld console market is not only fair game, but the only logical way to do it.
It isn't any different from the gamer's perspective either. When a console is so flexible, then looking at it as an either-or situation is nonsensical.