It's not a tax, it's the money it costs to print physical versions of the game, pay to have it re-advertised etc and to pay the people who worked on the port.... Too many entitled switch owners out there who don't care about supporting game companys
This is what's starting to bug me about this console "Shaq Fu on Nintendo Switch versions will cost $39.99 which is $10 more than the other console versions, which cost $29.99.."
I downloaded NBA Playgrounds for the Switch in November of 2017.
About a month or so later when I tried to launch the game, I received a prompt stating that there was a new version of the game in the eShop available for download. I downloaded the new version and deleted the ‘old’ version.
I’m not entirely sure if this means that I’m eligible for a free copy of Shaq-Fu or not...