Hey mate, ran into the same problem as you. The hekate_ipl.ini at this website: nh-server github (can't post link since I'm a new member) is correct and working.
1. If you download using Chrome on Android 10 as I did, it will append a .txt extension.
2. When you remove that extension so that it's just hekate_ipl.ini instead of hekate_ipl.ini.txt, it still shows up as a Text Document.
3. The easiest way is to download it again using your Mac or PC. When I did this, it shows up as the type 'Document' instead of 'Text File' on my mac. If it shows up as Text File, even if the contents are correct, it won't work. If you download it and it still shows up as 'Text File', find a 'Document' file or create one and insert the contents of hekate_ipl.txt in there and save. Put this one in your switch.
PS I know this post probably won't help you but I came across it when I ran into this issue. I thought I would reply to help others that may run into the same problem. Modding my switch was a teething process.