The fact is what Eurogamer reported, as of today, is still completely true for Europe.
There isn't a single game for the Switch that's cheaper digitally.
You had someone who apparently is a developer claiming that Switch cards are expensive in the Rime thread.
True that you can't believe in everything that people say on the internet but once again, everything seems to point to what Eurogamer said, at least in Europe.
Maybe Nintendo America doesn't enforce the same rules of Digital = Physical, we don't know but Eurogamer has a good track record with this sort of thing.
As Reggie said, they can choose their own pricing and they decide what to do with that. Cards are more expensive than discs, we all know this, but $10 more expensive? No way. It's obvious that this doesn't have to happen, so you EU guys are getting taken for a ride. Do the right thing and buy from the other shops in the world and don't support this price gouging stuff.