Nintendo Accounts will continue on the next gen system in the year 20XX

It looks like Nintendo Switch Online, or some form of it, is already planned to be a part of the ecosystem for further consoles going forward.

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Nintendo emphasises the importance of Nintendo Accounts for its next-gen console

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In light of discussion about the end of the Switch lifecycle, here's some screenshots from Nintendo's financial reports and Q&A regarding the future, which indicates there's a strong likelihood of Nintendo Accounts

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Nintendo Accounts will continue on the next gen system in the year 20XX

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Nintendo confirms 'smooth transition' to Switch 2 via Nintendo Accounts - Polygon