Just create your accounts online
One of the most annoying things about region free systems, to risk looking a gift horse in the mouth, is how difficult it can be to actually log into different accounts or access your content. Even on the PS4, a region-free system, you need to follow certain parameters to play your games with specific accounts.
But on the Switch, basically all of those restrictions are gone (at least at launch). Just today I got a European code for the rhythm gameVoez, which launches in Europe tomorrow, and next week in the US. I went from not having an EU Nintendo account to creating one, to downloadingVoezin less than five minutes.
It’s also important to note how easy it is to actually cross-regional games. On the Switch homescreen all of your profiles show up in the top left corner, and none of them are “logged in” necessarily. You choose who is logged in after you launch a game, and that can be in any region without locking you out. I tested my Japanese account (imported from my 3DS) on a US game, and so on. It all works.
