Skipping the pointless banter and I'm sure its been mentioned but using your Nintendo ID that was on your banned switch on a new switch does not necessarily get your new switch banned! I had to call Nintendo to get my ID unlinked from my banned switch, I asked about this they told me (take it with a grain of salt) that if you stay clean you'll be fine, but if you get banned over and over again they will take action.
Been using the ID that my banned switch had for months upon months now on a clean switch that I will never hack and have been perfectly fine, new switch is not banned.
Edit: Another thing I noticed is if you were using cloud backup for your saves on the banned switch they are (as far as I could tell) still there and still able to be used, just gotta download them from the cloud on the clean switch and you're golden. Had one game auto pull my save which was uploaded from the banned switch to my new switch when I started playing it.
Edit 2: This is my personal experience with having a banned switch and buying a new one, your personal experience may differ.
