Nvidia doesn't have an announced SoC that would be suitable for jack.
The only thing they have is an old (newer than the ancient current version, but old) SoC that is using their custom ARM cores from several years ago.
A Switch Pro that is the size of the larger version now but comes with a gorgeous OLED, OK. Maybe even some increased clockspeeds when docked from the current hardware? I mean, the CPU alone is severely underclocked so perhaps they feel like we can get some juice there, which would likely help smooth some struggling framerates in current games with minimal invasiveness and risk.
But Nintendo getting a brand new, unannounced custom SoC that has DLSS support (ie, enough tensor cores to make it happen) in a portable when the latest nVidia uArch has undesirable efficiency? And Nintendo jumping on a expensive near leading edge node that has notable power usage issues during a global silicon shortage is both risky and out of character.
On top of that, somehow this new SoC has perfect backwards compatibility to so you aren't wiping out the Switch catalog and games can be sold for both the Switch and Switch Pro.
This sounds more and more like a fanboys wet dream posted to a forum than anything resembling reality to me.