Then refund as much as you practically can. No one expects Nintendo to refund every penny. They won't be able to get a refund to someone who paid cash for something at a game store. But at a minimum they can refund anyone that bought from them directly. And they can work with their distributors to refund everyone else that bought online.

Hell, companies should treat any tariff refunds as dirty money. After all, these tariffs were explicitly ruled illegal. This money was stolen from people. Any company getting a tariff refund should make sure they don't keep a penny of it. Refund as much as you can to your customers. If there's not enough refunded, make people as whole as you can. If you have more refund than customers you can track down, donate the remaining money to a charity. Donate to a food bank or other organizations that help ordinary people.

No one expects them to be perfect. They do expect them to try.