The theory seems to be that these games cost so much because physical Switch cartridges are expensive, and Nintendo is insisting on physical and digital versions of the same game being priced the same. If that is indeed the case, this issue will correct itself with inevitable eShop sales (or it should, at least).
I don't mind the prices so far. These Switch games have a portabie gameplay feature that is not present on other platform versions. And I have a hunch that physical releases will retain a good resale value in the long run, relative to disc formats.
Yeah, it's $24 with Amazon Prime or Best Buy GCU, which doesn't seem that bad for a physical release. People who prefer going digital and want to play one of these games getting a physical release at launch are kind of getting the short end of the stick though (and, to be fair, that could be a sizable group of people depending on the game).