Honestly, the article is quite out of date. They're reporting stuff we've known for years. The T239 chip was first specified for the rumoured 'Switch Pro' that never materialized, apparently due to chip shortages and Nvidia changing manufacturing processes.
Which is also why the rumours have for some time claimed that the SoC has moved on to 4nm. 8N Samsung would be ludicrous—they'd have to downclock the inefficient crappy node so bad that any power gains would be neutered just by trying to keep a decent battery life. Fine for a mid-gen 'Pro', not so much for a whole new generation.
As for the comment about Nintendo not spending on R&D—you should check their financials. They've spent crazy amounts of R&D for this thing (their budget has gone up yearly since 2018), more than they have ever done before. They've definitely been throwing money into this system.
And let's not forget that Nintendo has had a new CEO for some time, one who has directly claimed he wants to push Nintendo back to the 'cutting edge'. We've seen over the Switch that under him, Nintendo has been embracing more modern technologies in their games. The rumoured Gamescom demos were showcasing UE5, nanite, etc.
It doesn't help that they've found a golden goose and there's not much they can do to the Switch concept to introduce 'gimmicks' like they've been relying on since the Wii. About the only thing they possibly can do without abandoning the idea entirely is to just slap on more power.
So far I've seen no reason to believe that Nintendo is pulling another cheap crappy console they can profit big on. If anything, they might be selling this thing at cost for the first time.
If anything, the latest rumours (which are of course, rumours and should be taken with a grain of salt) have mentioned that due to the time taken, the entire SoC got an upgrade to all Lovelace. This is instead of Ampere with backported Lovelace cores. That would be another serious jump up and signal Nvidia is ensuring their place in the emerging gaming tablet market that AMD is trying to shoehorn their way into.