Reading the previous Ars article on the subject says it isn’t true. The Switch included a driver stack with every game so back compatibility requires an emulator or at least a GPU driver that presents the HW as if it were the same as found in the Switch.
It’s certainly not impossible, it’s just not obviously simple. For example Rosetta was Apple’s solution for backwards compatible software. Rather than an emulator it was a binary translator that more or less recompiled x86 to ARM. A similar shim would map GPU code from one architecture to another without letting the Switch game know the new GPU exists.