The ban risk for save sharing is very low, also use cheats for games are very low, exception of few titles like Splatoon, Pokémon and Super Smash Bros Ultimate.
That is based on assessment from members only use hacked Switch for save sharing or/and cheating, so exclude pirated related like install NSP will get you banned.
As for Pokémon, PKHex found out that Legends: Arceus has additional integrity check to determine if save is yours and if not, you can be banned from in game, so not sure about console ban. They suspected that Scarlet and Violet and Z-A likely have same tool, so as for reason, they don't allow the save sharing on PKHex forum. The restriction don't apply to here, however we strongly encouraged members to use shared save in offline mode by cut WiFi off as safety measure.
My unpatched Switch that I got in 2018 never had emuNAND and I only use for save sharing, cheats and translation mod, so there is ZERO ban after 7 years. I don't allow selected Pokémon titles go online because save isn't mine, Splatoon (I stopped play many years ago) and Super Smash Bros.
Transfer saves from hacked Switch to unhacked Switch is not problem for vast majority of games, exception of few games that I mentioned above. As for Pokémon, there are some members reported that they don't get a ban if they are doing correctly like no illegal Pokémon and it is their saves that they created, not from someone, so my statement is based on their experience.