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Chrkeller said:

If we look at the evidence, we see Nintendo just bought a company that specializes in porting to weaker hardware.. if third party were going to target the series S, rtx 2050 and S2 then Nintendo wouldn't have made the investment.

Clearly Nintendo themselves think porting is going to take money, time and work.

Everything in the industry requires money ... unless you think people work for free in this business. 

Nintendo bought that studio likely because they are anticipating ports from PS5-generation games to Switch 2. It's not exactly rocket science. 

They probably may have been in negotiations with some high level 3rd party for a port or port(s) of certain titles and just moved in on that company to seal the deal. 

If Nintendo now goes to discuss a port of game XYZ from a big publisher they can simply point out "hey we have a studio that we can contract to you to make that port happen". Simple as that.