Nintendo first announced the Switch (when it was known as the NX), it was expected to be launched in 2016 but it was later delayed to 2017. One of the rumored reasons of the delay was that Nintendo was apparently looking into virtual reality (VR) integration. Nintendo confirmed that they are looking into VR, but it seemed like the company was merely looking into it, as opposed to integrating it into the console.
Safe to say that this kind of turned out to be true because ever since the Switch launched, there has been no mention of VR since. However in a post on Twitter, user @OatmealDome discovered a services documentation in which there appears to be mention of VR. User @random666_kys then put it to the test in which he successfully managed to call up a hidden menu that shows off VR settings for the console.
— random (@random666_kys) August 8, 2018
Judging by the video, it appears that the Switch itself is supposed to be the device that powers the VR experience as it splits the display into two,