Can I transfer my Nintendo Switch Account to a new owner?

I am selling my Nintendo Switch soon. I see that I can change my email on my account. I know that digital games brought through my switch account is linked to my account and my device.

However, I am wondering if I can just change my email on my Nintendo account to the new owner and change the password to the new owner? I don't have any payment options linked to my account or device, and I know the new owner well enough to trust them. So could this work for when I sell my device?

I do not have any other Switches or Nintendo products, so I don't care about my Nintendo account, I would just basically give it to the new owner.

Has anybody tried this?

The usual advice for reselling a Switch is as follows:

1. Transfer your data to a Switch which you will be keeping, if any. If you can't do this, you may lose any save data that wasn't backed up to the Nintendo cloud (requires a subscription, and does not cover all games). This will also delete the account from the Switch you are selling, which you probably wanted to do anyway
2. Wipe the Switch entirely. As mentioned above, this will erase any save data that isn't backed up.

However, your situation is different, because you want to transfer the account, purchases, etc. to your friend, and don't care about backing up anything. That probably violates Nintendo's terms of service (which prohibit "any resale or commercial use of the Services or the Materials therein"), but you can change the email to point to your friend's address. This will require your friend to click a confirmation link. Either you or your friend can then change or reset the password as usual.

If Nintendo finds out that you have done this, it is possible they will revoke your digital purchases or take some other action against you or your friend. It's unlikely you or your friend would have any recourse if this happened. This is one reason to prefer physical purchases if you're not sure you're going to keep the system indefinitely; it is always legal to resell physical games, at least in the United States (and probably in most other countries).