I don't understand what point you're even trying to make.
Of course NVidia is doing the SOC design grunt work. No one ever suggested otherwise. But they are nevertheless doing it to Nintendo's requirements. This isn't the TX1, where Nintendo is taking a pre-existing chipset and building a console around it as best they can, hardware security flaws and all. This is NVidia making a bespoke product for Nintendo. Yes, it's an Ampere+ GPU. It's also an ARM-designed CPU. And another company will make the RAM. And still other companies will make the various chips and controllers that manage all the other functions of the console. But it's all ultimately to achieve Nintendo's vision, not NVidia's. NVidia architects the processor, but Nintendo is architecting the console.
So yes, 'Nintendo made this' is completely apt. When Maserati makes a car, and the engine comes from Ferrari, we still say Maserati made the car.