You're half right. Nintendo Switch cartridges cost more than discs, so physical copies cost more. BUT Nintendo allows publishers to charge what they want for games on the consoles. Capcom goes the cheap route and uses smaller capacity cartridges to recoup costs, opting to make larger parts of their releases downloadable, and now it seems that they STILL overcharge you compared to releases on other consoles to cover the "Switch tax." So maybe don't be so quick to absolve them of guilt here. If anything, Nintendo is guilty of using an expensive format.