Yoshi and the Mysterious Book will sell for $60 in the eShop and will have an MSRP of $70 for the physical cartridge.
An opmist would say that it is $70 game and they are adding a $10 discount for buying it digitally. A pessimist would say that it is a $60 game and there is a $10 fee for the plastic cartridge.
Not sure what you’re trying to say. The costs will get passed on to consumers. They already are, but that’d be even moreso.