Nintendo has confirmed to Famitsu that there is no physical backward compatibility on the Switch. As was somewhat apparent in yesterday's teaser, the console does not sport any disc drive, nor is the game card slot compatible with 3DS titles. Nintendo did not rule out the possibility of a Virtual Console-like solution.
However, with Nvidia's confirmation that the Switch uses a 64-bit Tegra processor, emulation of the Wii U's PowerPC or the 3DS's older ARM11 architectures could prove difficult.
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