As with any new hardware release, especially in relation to anything from Nintendo, patents are filed that go into detail showcasing what it can do. In a detailed post over a
NeoGAF user Rösti posted the many Nintendo Switch patents filed by Nintendo. And there's a lot to go through. But perhaps the most interesting image relates to what looks like a headset that will have a slot for the Switch unit to, err, slot into.
In terms of setup it looks similar to Samsung Gear VR. Check it out.
Now, we're not sure if Nintendo will actually release a VR headset for the Switch as patents often get filed for stuff that doesn't make it to market. But it would be interesting if Nintendo release something like this down the road.