That’s some much welcomed changes to how the system works in comparison to the Wii U and 3DS versions.
It was already known that there will be some changes in how Nintendo’s eShop works on the Nintendo Switch. Thanks to the current console’s leaks it’s now confirmed that your transactions will be tied to your Nintendo Account.
As Nintendo Everything reports, digital purchases won’t be connected with the system you own. Similar to Xbox Live or PlayStation network, your Nintendo Account will allow you to buy and restore those purchases. You should be able to get all your content except some rare cases of “discontinued” materials.