In the past, Digital Foundry theorized that the NVIDIA-designed Tegra T239 will be an 8 nanometer part—rumored to be built on Samsung 8 nm DUV foundry node. Newer gaming community-generated proposals have suggested a shift to Samsung's 5 nm EUV node—mostly based on the chipset's physical footprint. In sharp contrast, the Digital Foundry guys are sticking with their 8 nm theory.
If Digital Foundry is correct, then Nintendo is using a node from around ~5 years ago. Nvidia's 3000 series were fabbed on Samsung's 8 nm node.