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Little off topic but can someone explain to me how NSO sign up works? I bought Splatoon 2 with a 12mnth NSO code for my nephew from Amazon but just curious how this will work if they haven't set up an account yet. Presumably they will have to set up an account first to use the code? but does that mean they will have to make a payment to get access to input the code?

I haven't "redeemed" the code yet on Amazon but I presume this will just give me an alphanumeric code that they can input on the Switch... it's not linked to my Amazon account right?