I'm not a licensed Nintendo developer but off of my knowledge from the Wii U era...
The Godot game engine cannot include any of the Nintendo Switch SDK nor can your game include any of the Nintendo Switch SDK or APIs unless you are a registered Nintendo developer and have signed their NDA. You cannot share any of Nintendos proprietary code or information.
So you could share your source code for a Switch game, minus any code or SDKs specific to the Switch.
The Godot game engine cannot include any of the Nintendo Switch SDK nor can your game include any of the Nintendo Switch SDK or APIs unless you are a registered Nintendo developer and have signed their NDA. You cannot share any of Nintendos proprietary code or information.
So you could share your source code for a Switch game, minus any code or SDKs specific to the Switch.