That’s right, for hardware that’s now eight years old and never got a price discount. It currently sells for C$400 – but they’re about to jack the price.
There are Android tablets that are much cheaper than the Switch, more powerful, more battery efficient. Also, play games better.
The OP is really blowing smoke up Android's ass when it comes to the quality of native Android games. Most "top" mobile games are freemium crap riddled with microtransactions.
What it does have, however, is emulators. Including one for the Switch itself. Paying $350 for decade-old hardware and $80 for games is just bad value compared to a $300 used S21 and $0 games.