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I bet the Switch 2’s SoC will include a GPU based on Ampere or newer, which means RTX 3000 series capabilities which. Nvidia Tegra Orin from 2019 already included that much.
Of course it will be very likely more limited than even a 3060 mobile chip, but it could include both RT and DLSS 3.5 if they wanted to. I doubt they use RT but DLSS would make a lot of sense.
I guess launching this next year ahead of the rumoured Switch 2 launch would make sense to steal some of Nintendo’s potential market share.