Question about Nintendo Switch dev

So I read this Launch Your Game on the Nintendo Switch with Unreal Engine 4.16 - Unreal Engine and the steps seam to be clear.

Question 1: If I develop as freelancer for a Company, do I register Nintendo account or the Company representatives?

Question 2: Doe’s the pricing still (unreals royalties) the same or it changes when developing for Nintendo? And could someone please paste the link where the royalties are explained, because I could not find it the site.

Question 3: How does the Payment process go? Let’s say I as freelance develop a game for a Company. Now what? The company sends an email to Epic: “Hey we are using your technology, we want to play royalties!”? :))

If you are a freelance you have nothing to deal with any of that.
This is a company’s responsibility and the “dev account” is owned by the company. it’s business between Epic and the company you’re working for…

Both Epic and Nintendo account have to be registered by Company? Because the instructions says ‘Once you’ve received source access, you’ll need to compile the code for the Nintendo Switch platform’ and that’s kind of thing Developer needs to deal with, not company. Or the company can just share with me this access? It’s confusing!