Not my cup of tea for the price. It's the same price as a switch lite and you need a ps5 to use it, and you need to be on the same physical network too...
When I use my switch, 99.9% of the time, I'm at home. So, none of this actually matters to me.
I got one, and it's pretty great. It does the job super well. Let's me play games whilst the TV is in use, which I think is 99% of the reason I use my switch portable too.
I'm already able to use remote play on my laptop which is only slightly less convenient and can work outside of my home. Why would I want to spend so much for a mobile option that isn't very mobile?
People who are too poor for more than 1 TV to play games on but rich enough to buy another 1/2 of a PS5 to keep gaming when someone else wants to use the TV.
Edit: Also people who thought the Wii U was a good idea.
Parents would be my guess. Who don't want a TV or gaming system in a kids room but would like to allow them to play games while a sibling or parent is using the TV.