It depends on your plans and the region of your Nintendo account.
If you just use homebrew with atmosphere without installing any nsp and without using romhacks in games with anti cheat mechanisms (like splatoon), while you have an eu account with disabled telemetrie, its possible to use the switch online with a much lower (but not 0%) ban risk (I'm not banned in over a year while playing online und using cfw and homebrew all the time).