Porting a PC game to Switch might not necessarily prove difficult due to some amount of optimization that could be required.
There are many more factors to consider.
Does the dev team have time? If not, is the production files and the source code in a well managed condition, that could easily be handed over to a different studio? Is there a competent studio available at a reasonable price? How much work would it be to adapt gameplay and mechanics and the corresponding HUD elements? How big a cartridge will we need? Do we want to work on reducing game size, to go for a smaller cart and thus, a bigger profit? Do we trust an external studio to understand the graphical assets and the audio well enough to work on size reduction?
Which inevitably asks two good questions: How badly do Switch owner even want this game? And ultimately, would creating a Switch version be profitable?
These all go before the otherwise excellent questions of: What targets do we want to hit in terms of resolution and framerate, both for docked and un-docked, and what will we sacrifice to make that happen?