It doesn't really even make sense cost wise.
Why even use 12SMs (1536 graphics cores) but then really not make much use of the graphics cores because you're going to clock them ridiculously low (like maybe 400 MHz docked? 200 MHz undocked?).
You could get the same performance from 8SMs (1024 graphics cores), clocked them a bit higher and have saved money.
If you were interested strictly in making the cheapest system possible, you're paying more for this absurdly large (at 8nm) chip for no real gain. Tell me again how this is the same as the Wii, DS, 3DS, etc?
Digital Foundry also believes The Matrix Unreal Engine 5 demo on the Switch 2 did indeed happen, so if you're going to accept everything they say as gospel, guess you have to accept that one too.