I don't understand why they brought up that dedicating 32GB on an SD card to EmuNAND is wasteful, then proceeded to showcase that the Switch filesystem can be resized and repartitioned in the same breath.
If you're
incredibly desperate for storage space, you could fit the entire filesystem into 4GB by shrinking USER to 1.38GB:
PRODINFO/F, BCPKG*, BOOT0/1, SAFE: 122MB (Give or take one)
SYSTEM: 2.5GB
USER: The rest of the unpartitioned space
Hell, you could go as low as a destitute 2GB by shrinking SYSTEM to 902MB, given that the majority of the partition is empty space.
You can get high quality 8GB or 16GB microSD cards for less than $10 at just about any outlet or retailer, and they're a must-have in console homebrew and hacking.
All Nintendo would have to do is perform a sanitization check on the SD's partition table upon boot, and done. This can be done before the OS is ever loaded.
Why would this take a week? Just create the EmuNAND and monitor what happens. It should literally take no less than an hour. I don't even know why I would be required to do this either when somebody with all the necessary materials before them could do it quicker.
SwitchBrew has up-to-date documentation on the data fields erpt sends to Nintendo:
https://switchbrew.org/wiki/Error_Report_services#Fields
Additionally, they're legally not allowed to ban users based on what their SD card looks like. It's not bound to the Terms of Service, and their contents by themselves have no effect on the software's operation. They would've started banning people for having boot.3dsx, payload.bin, devMenu.cia or a conspicuous raw partition in their SD card a long time ago if they could.