It is sarcasm. Nintendo is extremely hostile towards perceived infringements on their IP, and go out of their way to make modding and fan content difficult to use.

Nintendo is notoriously litigious and hyper-sensitive to IP infringement. It's a real shame considering the cultural impact their games have had.

Nintendo is super trigger happy when it comes to suing modders and homebrew. But at the same time they are extremely friendly towards the indie developers that they work with.

So they hate people publicly distributing an open source switch SDK, but they'll happily give it to you (including full source) after you sign their NDA.

Sarcasm, as if switching from Microsoft to Nintendo was any better.