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During a Q&A section in today's Animal Crossing Direct, Nintendo again attempted to clear up the confusion surrounding your inability to transfer the game's save files from one Switch to another.
In short, you still can't. As in other Animal Crossing games, individual consoles host a single, shared settlement - a place which contains the houses of all local players. Likely because of this, New Horizons is one of several Switch games which do not support the Switch Online subscription's Cloud Backup option.
But what about if you upgrade your Switch to a shiny new model? What if your Switch is stolen and needs to be replaced?