Downloading this file carries significant risks and legal implications:

Distributing or downloading Nintendo software through third-party sites is illegal. Nintendo is notoriously protective of its intellectual property and frequently issues takedown notices to sites hosting such files.

Here is the "full story" regarding what this file represents and the risks associated with it: 1. What is inside the file?

People with "jailbroken" Nintendo Switch consoles who use custom firmware (like Atmosphere) to install games for free.