Comment by teamonkey

You've misunderstood the point, it's cost not coding ability.

Modern PCs, PS5 and Series X have greater resources available and newer hardware that allows for more advanced shaders, among other things, which are simply not performant or even possible on the Switch.

If you want to support these features AND support Switch or low-powered devices as well, you are making the business decision to build and maintain two codepaths and to duplicate, rework and maintain a second set of assets.

The cost often doesn't work out, so the choice is either support Switch and don't have a game that looks as good as contemporaries (a reasonable choice for indies, but graphics do sell games), or to ignore the Switch (maybe hire a studio to back-port it later if it does well enough).

Games companies and Nintendo would love for more big titles to be on Switch.