Why it makes no sense? If his switch is already banned or his switch is not connected to internet or protected with incognito+90DNS
(yeah... I know Nintendo can have the means/power to ban any suspicious console), or simply he doesnt care at all if his console could be banned, I dont see a nonsense action to restore a emunand to sysnand. Plus, with nand backups there is always a way to restore it to a clean state.