Sony has the PlayStation VR, HTC has the Vive, and Oculus has the Rift. Nintendo on the other hand, has patents for VR. The catch here is that those patents are related to the Nintendo Switch console. So it is possible that Nintendo was working, or rather still is working on a VR headset that may be compatible with the Switch console. The Switch can be docked to play games on the TV and removed for outdoor gaming, the dream isn't far fetched to put the console in a headset and use it for VR content.
In an interview with UploadVR, Nintendo President Tatsumi Kimishima stated that, “If we are able to resolve the issues with playing [VR] comfortably for long hours, we will support it in one form or another.” It sounds like the company is hard at work with R&D around VR.
Coming back to Nintendrew, he took his Switch and slotted it into a tablet sized VR headset, namely the Durovis Dive 7. According to him, any VR headset with the ability to house a tablet will work for this. He then used the hidden web browser in the console to navigate to YouTube, where he uploaded a VR formated video for the Switch. The video was from Legend of Zelda: Ocarina of Time. There were some issues because of the width of the console but appart from that the video worked fine.
With the detachable nature of the Joy Cons (the Nintendo Switch controllers), it's no surprise that the device was though to work with VR. We have seen Google’s Daydream launch with a similar controller to play games and navigate content. We wouldn't be surprised if the Switch 2 comes with VR capabilities. You can check out Nintendrew’s video below.