Good news: Switch 2 game lock cards will not be locked into the first account or control panel using them.
Scope[Game-key cards] Will boot on the dashboard or system that it is put in, so it is not associated with an account or anything, Mr. Tet Tetsuya Sasaki, General Director of Nintendo’s technology development department, told Gamespot.

Unlike conventional game cartridges, game lock cards simply allow access to a digital download of the game mentioned when inserted into Switch 2.
The game lock card is different from the usual game card, because they do not contain full game data, the support page of Nintendo Nintendo explained. Instead, the game lock card is your ‘key’ to download the entire game into your system via the Internet. After downloading, you can play the game by inserting the game key card into your system and booting it is like a standard physical game card.
Nintendo has not said that any game will be released on game lock cards and why, but common speculators consider this format as a way to distribute the game that has grown too greatly for Switch 2 64 GB cartridges while soothing those who continue to repel in the future completely digital. Unfortunately, no game lock card will be cheaper than any common physical cartridges. Mario Kart It will cost a huge number of $ 80, and that is before the Tariff of Trump – and an internet connection will be necessary for the original download.
Switch 2 was launched worldwide on June 5.