If you are doing as the guy you have quoted above is doing you are generating a source code through disassembly:
That is one way to achieve it, I would load the game up and start patching it.
In the former he didn't have the source code, but built if from the binary.
In the later you don't have source code at all.
In either case us "not having the source code" prevents it from being ported.
As I said nothing can be ported without the source code.
And again you're wrong, you can port software by loading a binary into a hex editor if you're good enough.
If you had two platforms with the same CPU and similar graphics and capabilities, but differences in the locations that they exist in memory. Then you could mostly port software between them by searching for hex sequences in the binary and replacing them.
To port the switch OS you're essentially writing device drivers, you'd probably have source code for stuff you write from scratch but you wouldn't need the source code for the rest of it.
Early on you'll have to decrypt and encrypt the mmc so that it can be read on a different device.
Software can be compiled and
linked from source code for different operating systems and processors if written in a programming language supporting compilation for the platforms.
It's the easiest way, if the source code is available, but not the only way.
This is usually a task for the program developers; typical users have neither access to the source code nor the required skills.
The key there is "usually". I'd agree that typical users and developers couldn't port software without source code, but that doesn't mean it's not possible for people with the skills to do it.
I wouldn't like to put an estimate on quite how many people have the skills, the biggest problem will be finding someone who does and cares. You'd need a really good development kit and debugger, because there aren't any decent emulators for shield & developing one would easily take longer than porting.
If there was enough money up front then I'd get it done, it's amazing how money can make people care.