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Virtuos, the porting studio behind the Switch 1 conversions of games like Nier Automata, Dying Light, Dark Souls, Bioshock trilogy, Starlink, etc weights in:
https://nintendoeverything.com/nintendo-switch-2-power-virtuos/
“GPU-wise, the Switch 2 performs slightly below the Series S; this difference is more noticeable in handheld mode. However, the Series S does not support technologies like DLSS, which the Switch 2 does. This makes the GPU capabilities of the two consoles comparable overall.
CPU-wise, there is a clearer distinction between the two consoles. The Switch 2 is closer to the PlayStation 4 in this respect, having a CPU just a bit more powerful than the PS4’s. Since most games tend to be more GPU-bound than CPU-bound when well optimized, the impact of this difference largely depends on the specific game and its target frame rate. Any game shipping at 60 FPS on the Series S should easily port to the Switch 2. Likewise, a 30 FPS Series S game that’s GPU-bound should also port well. Games with complex physics, animations, or other CPU-intensive elements might incur additional challenges in reaching 30 or 60 FPS or require extra optimization during porting.”
