We have no idea what flags people. If you can't get your switch banned, then do not using SX Pro or any CFW on it. Period.
Otherwise, everything is speculation except for Online Cheating, Online Hacking and sending bad requests to the CDN.
I personally am going the way we did with the 3DS, inject valid certs in my cart images and not worry about being online. I do not plan on playing any games online unless I own then though. But I have no problem updating the game backups.
I might get banned when the ban waves start, but in the past Nintendo was the most concerned with people ruining the online experience for others.