Specifically, I'm talking about this video
There they said they are using the next gen assets (next gen means current gen obviously) on the Switch 2 instead of starting from the Switch 1 version.
But if you analyse the final game, you will find out it pretty much uses the last gen assets across the board. In this comparison, you can see how many assets are missing (which is an exact match for the last gen version)
This is just a tiny example, there are differences like that across the whole game. DF made a good comparison there. There are not only assets removed, but some are swapped out for a low polygon version (like using the angular table instead of a round one, which I find to be a very clever trick for reducing stress on last gen consoles)
You can also see some last gen optimizations (like sealing rooms off from the world) are also in place on Switch 2, despite the system having much more RAM, much faster storage and a lot more CPU grunt than the last gen consoles.
Now obviously Switch 2 is not as powerful as Series S, but given the statements they made I would have expected atleast some current gen assets to be carried over andI would also have expected them to remove the last gen optimizations like the sealed gangways (which are obviously in place because of the slow HDDs in these consoles).
But what irks me the most is the blatant lie from the devs. No, you are not using "next gen assets", this is just deceptive marketing.