I'm more of a marketing guy than a tech guy, so obviously better informed people can show me how I'm wrong.
This is my guess. I was always thought (as I a posted before) this revision would be VR related and, even if I look like fool, I'm still believing it, sort of...
Before I thought that a Switch Pro could be an "TV only" device with a base dock and a VR headset...now I have a different idea.
Maybe if this new upgrade is powerful enough the new Switch could still be used as a VR headset but in "handheld mode", similarly to how the VR Labo kit works.
While entertaining this idea I thought what Nintendo may need in terms of graphics capability to run current Switch games in VR. My guess is about 3 times the performance of a "base" Switch in docked mode...the aim should be to double performance and give a small increase of base resolution (while the bigger boost would be obtained with the aid of DLSS).
If this new SoC has 12SMs (as some suggested previously), taking base Tegra X1 (4SMs) as reference I would expect 1,53 TF of performance @ 1,00Ghz. Now, Z0m3le previously reported a hidden 1,267 Ghz GPU clock speed setup in the last Switch firmware. Assuming this would be the docked clock of the new device, I would expect the handheld clock to drop around 60% - 760 Mhz (which by the away is in the same ballpark as Ampere Max-Q mobile GPUs). If my rough math is correct 12SMs @760Mhz would be around a 1,18 TF performance, so around 2.5 to 3 times the performance of the current Switch while docked, without factoring DLSS.
The reason why I still think about it, is simply because it's just a too good opportunity for Nintendo to pass. Right now they are in the best position to launch mass market VR games: they have the right IPs (looking at their
Mario Kart VR cabinet made me realize that) as opposed to Oculus/Facebook; they have the "customer expectations" advantage, in a sense their user base is usually not expecting hi-end graphics and realistic looking games (which we know are taxing to render in VR); lastly this is the right timing since MS/Sony have just launched their new consoles, it will take some time before they could convince their user base to buy another expensive add-on.
Plus, it's always been part of Nintendo's dna to introduce a new ways to play with new hardware...Nintendo normally is not a company that does "just" graphical upgrades (even if I know there are some exceptions). This use case would also explain the need for a
lighter body and a better CPU.