Nintendo determines the pricing of new games on a "case-by-case basis," considering factors such as development costs, content, and market conditions2. This approach allows the company to adjust pricing based on individual game features and consumer expectations.
The price of "Zelda: Tears of the Kingdom" at release was $69.99 USD.
The price of "Donkey Kong Country Returns HD" on Switch is $60 (or the regional equivalent). This has led to some fans questioning Nintendo's pricing strategy, as the recent release of Metroid Prime Remastered was priced at $40.