Nintendo Switch: transfer purchased digital games?

I borrowed the switch from a friend and want to buy Animal Crossing New Horizons. Since it currently takes longer to order the disc, I wanted to buy it in the Nintendo Shop.

Question: Can I buy this for my friend's Switch and then transfer it to my own if I have bought one myself at some point? Or will the game stay on my friend's console forever?

If that goes with the transfer, what do I have to consider? Do I have to log out of my friend's account, create one for myself and then buy the game from my account? Is that possible?

To download the game, your profile must be linked to a Nintendo Account. With this linked account you can later log in to your own switch and download the game. The game data can then also be transferred. But as I said: this is only possible with a linked Nintendo Account.

Can I have multiple profiles on the switch? Or would I have to link his profile to my Nintendo Account?

You can have multiple profiles on a switch. It would therefore be advisable to create your own profile, link it to your account and download the game with this profile. This also means that only this profile can really start the game. You can't access the game with other profiles

Wow! Thanks for explaining, I haven't fumbled in there yet

Do you happen to know how many profiles you can have in total? There are already 4

Up to 8 profiles. So there's still some room for improvement.