Over on Twitter, Nintendo Switch dataminer, "OatmealDome," relayed word of the discovery, and noted it's currently unclear if anything is making use of this support. And of course, there are no guarantees that this will be used either, however, it's unlikely Nintendo added the feature for no reason, especially considering the context that players have been asking for Bluetooth Audio since launch back in 2017.
I personally don’t think Nintendo would add this for “no reason”, so hopefully this will be used somewhere. (Especially since Bluetooth Audio is a highly requested feature on the Switch.)— OatmealDome (@OatmealDome) April 7, 2021
We’ll see what happens. Maybe it will, maybe it won't. Nintendo works in mysterious ways.
For now, it remains to be seen what will come of this. In the meantime, take all of this with a grain of salt, and not because the source isn't reputable. These are actual files added by the most recent update, but at the moment, all we have are files and possibilities.
As for Nintendo, it has not commented on any of the information above, and it probably won't. Nintendo rarely ever comments on rumors, reports, or leaks. Since the release of the Nintendo Switch, it hasn't commented on a single datamining leak, and it's hard to imagine that changing now. However, if it does break this pattern and provide any type of comment, we will be sure to update the story accordingly.
Related Forum: Gaming Discussion