THIS IS ONLY A THEORY! Credit goes also to @Cellenseres!
So, seems like bans are coming (for those who thought this wasn't obvious enough). But I have a theory, which could be working in the future but it still needs some research. This is interesting for people, who are already banned on the console and the connected account.
First off, you need 2 consoles. The one who's banned and a not banned one (the not banned one should obviously not go online at the same time in this theory)
This theory is based on the same process of any other console, which is banned, no matter if 3DS, PS3, or PS4.
1. You need to dump the whole partitions of the unbanned console, which is the donor (PRODINFO(F), BOOT0, BOOT1, SAFE, SYSTEM etc.) USER isn't necessary here.
2. We need to research the whole partitions, which contains the certs and every single data for the cause of the ban
3. You need to format your banned console, because you can not use your linked Nintendo account in general anymore, neither with any other Switch consoles
4. Mount the donor's partitions and look for the files which are needed to unban your console (WE DON'T KNOW THIS, YET!)
5. Unmount the donor's partitions and mount the banned console's partitions
6. Overwrite the affected certs in all partitions (PRODINFO(F), BOOT0, BOOT1, SAFE etc.) And still, we don't know, which partition is really needed for this, yet!
7. Power on your banned console, which now contains every info of your donor console
8. Try to get online with this console, but don't do it with your donor console! Of course, don't do this mistake again, otherwise your both consoles are banned!
9. The linked license for the SX OS is obviously gone now. Either buy another license, wait for something else to happen in the future (CFW) or just use this console as it is!
And for those, who are already banned and doesn't care about online anymore. I have a second theory, but this is morally reprehensible doing this and I don't recommend it!
1. This is based on my first theory, so we have to know, where the affected files are stored in the partitions
2. Ask a friend for their banned SX OS console's partitions.
3. Since the SX OS have information about BOOT0, BOOT1, PRODINFO(F), you could in theory share your SX OS with another's person console, which of course is also banned and doesn't care about online anymore.
4. So the console unique fingerprint COULD be on the second console, when you overwrite the certs in the partitions and you both can use the SX OS
And that said again, it's a theory, it could also NOT work. We will see, what the future brings.
Or simply said: Just buy a new console and don't pirate things.