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Nintendo says users voluntarily paid higher prices, have no right to tariff refunds
(arstechnica.com)
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That kind of thing, for sure, but it's hard to see it happening in that form. For one thing it would give people (and the gaming press) a fresh reason to talk about the price of games, plus if people spend the credit on third-party games that technically costs Nintendo actual money vs. spreadsheet money.
A one-time voucher for any first-party title would make sense, and they could either restrict it to titles that have already been released, or strategically set the expiration date to make sure it doesn't cut into sales of a big new title they have planned.