If you got a Switch without the operating system or even partitions on the emmc, then maybe the following manual will help :
Disclaimer: I'm not responsible for any damage related to the following guide
NAND Rebuilding Guide
This rebuild of NAND is to use donor NAND from Switch (A) (which you may obtain from internet) with device ID (A) on Switch (D) which certainly has device ID (D)
It means that we are tricking the Switch (D) to see itself with device ID (A) so it will boot into NAND with device ID (A) encrypted by keys from Switch (D)
By this method, you can't go online and can't boot OFW
In theory, if the files are modified to match device ID, it should be possible...
Note that you will not be able to 'activate' or rebuild the Switch in such a way that you can play online games or use any of the Nintendo services.