Yes, I do. Though I disagree that FF7 is a good example of a game in similar circumstances.
Although FF7 began life on the SNES game, both that and an N64 version were completely scrapped before work started on the PSN version. I'd submit that starting an engine from scratch is a more straightforward task than getting partially through development on one platform, then having to port the engine and ensure it works reasonably well on both the old platform and a new one.
Regardless of whether or not FF7 is a good or bad example, I agree with the general sentiment that there are other developers that have done a better job porting games across disparate platforms.
My comment was merely to point out that having knowledge of hardware nuances isn't the same as being aggressive in optimizing for those nuances.
I also don't consider a Tegra X1 to be woefully underpowered in the Switch's form factor. Given that and the other evidence of a rushed launch, it seems more likely to me that insufficient optimization is to blame.
But I look forward to additional details, post-mortems, etc. becoming available (from you and others) as NDAS and such expire.