A console ban prevents you from playing games online and accessing the eShop from your Switch. An account ban does those and prevents you from accessing the eShop on the Switch. Account bans can be mitigated by making a new account so you will almost always get a console ban in addition to an account ban. Account bans rarely happen alone. You can get console banned alone but you cannot unlink the account to link a new account without calling Nintendo. Making multiple accounts does not safeguard you against being banned. In fact, they can track the account if they know its been used on a banned console before so if you manage to get a console ban and not an account ban, it would be in your best interest to not hack again using that account, otherwise they will ban that account.