This sucks for retailers, but honestly I think rising costs for manufacturing physical media was dragging prices for digital releases higher than they needed to be. Finally making the choice to break parity will give Nintendo more room to offer digital games at lower prices, in this case a return to last gen's $60 pricepoint, if they feel they need to react to consumers shying away from higher game prices.
Oh, and I did just finally understand why I saw someone calling this the Switch 2 version of the Voucher system. Two Switch 1 games would cost $120, but vouchers let you get them digitally for $100, $10 off per game as long as you committed to the bundle and bought it digitally. Now, two Switch 2 games would normally cost $70, but with the Digital drop you can get two games for $120, the same discount of $10 each per game. EXCEPT now you don't have to buy it a year in advance, and you can get the discount for just one game, not have to commit to buying two.