Given the legal darkgrey-area 'those' are now a part of:
Wouldn't it be better to go bargain hunting for Switchgames, especially considering how pricey these chips are.
SXOSnis pretty much done for, atmo support: Questionable (?)
I'd go with games or a V1.
Even a PC with Yuzu seems like a better choice than a chip at this point.
----Bottomline---
Especially after dealing with a V1 Switch and some update cycles:
The hassle seems not to be worth it (especially if it's meant for a kid)
Also take into the consideration of getting the switch banned
(in the DS and partially 3DS days Ninty wasn't so hardcore...)