I think it's presumptuous to assume that the increase in prices that just happened to be identical to the tarrifs had anything to do with the tarrifs.
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And the players should win this case. It’s pretty obviously true that Nintendo would be recovering tariff money twice.
Nintendo:

Almost perfect. You forgot to replace "community chest" with "shareholder portfolios"
Nintendo stands to recover the same tariff payments twice—once from consumers through higher prices and again from the federal government through tariff refunds
Uh...those are the same funds? They didn't just pocket the tariff fees, they had to pay them in order to get a refund.
They had to pay the tariffs, yes. But they took that money from the customers. So they ended up even.
Now they are getting a refund. Which leaves them at a win for the amount of said tariffs.
Now Nintendo is +1 tariff and customers -1 tariff.
Yes, exactly. Nintendo is +1, not +2
Everybody involved should be at 0 tarrifs. Why should Nintendo be +1 and all their customers be -1?