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.
Honestly it never ever made sense to price a digital download at the same point as a physical object. Providing a digital download is entirely infrastructure costs, the cost of delivering “a copy” to the customer is fractions of a penny. Meanwhile, for a cartridge, for every copy, Nintendo (for example) has to buy a bunch of plastic and EMMC, image that flash storage with Mario Odyssey, print labels and stickers and encase that chip in more plastic, wrap that plastic in more plastic, ship those crates of plastic across the ocean, all to sell them to walmart and gamestop that take a cut of the sale themselves. When a customer downloads Mario Odyssey, all sixty dollars go straight to Nintendo.