After the upcoming software update for Nintendo Switch, which will feature the new online service, users will be unable to unlink their Nintendo Account.
This is a bummer, it's just more hoops you'll have to jump through if you break your Switch.
gnome
September 13th, 2018
Nintendo Switch is a hybrid portable console with a North American release date of March 2017. It is the successor to both the Nintendo 3DS and Wii U, as Nintendo will no longer separate their portable and console devices. It is not backward compatible with the Wii U or the Nintendo 3DS.
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