For one, it is reportedly sturdier so that it becomes “kid-proof.” This explains the absence of the detachable Joy-Cons. The removal of certain features to make it sturdier also means that the cost of the device itself is reduced.
On that note, Nintendo’s plans for the budget Switch points at it being a device to be only be used in handheld mode. While this doesn’t actually mean much, it does imply that the budget version of the Switch will remove its ability to connect to a TV via a proprietary docking station. As far as the more premium variant of the Switch goes, it appears that the “enhanced features” will include a slight performance bump. Just like the 3DS got when its direct successor came about. This does beget the question; will new Nintendo Switch games be exclusive to the more powerful Switch console or will Nintendo make all future Switch games playable across all future Switch consoles?
So far, it looks like the two upcoming Switch variants are to the original what the 2DS and New 3DS are to the original 3DS. That said, keeping the lower-tier Switch in handheld mode does make it something of an oxymoron. As it stands, Nintendo has not released any official announcements on the matter. It further said to Eurogamer when quizzed on the subject that it does not comment on rumours and speculations. (Source: Eurogamer)