Uh...What? Is this legit or a simple mistake on Amazon's part? I feel if it was a mistake it would just say Nintendo instead.
I'm pretty sure it's legit. An Image was leaked a few days ago, which showcased a black UI and a few titles on the Switch, including The Binding of Isaac afterbirth +.
It's a launch game in North America, and will have a physical version. The image above (which wasn't leaked, but was released on the Nicalis Twitter and then later removed because they seemingly weren't allowed to show the black UI and/or dev kit) was to show that they're working on Switch versions of Cave Story and 1001 Spikes as well. Though with Nicalis it's questionable how long it'll take before they actually deliver on that.
I think that JaxTH's point is that the Amazon page lists Sega as the publisher for the Switch version (as well as for the Switch version of Redout). I did a quick check on Google and couldn't find anything about Sega publishing this game besides that Amazon page. Amazon seems to be quite unreliable with tagging items (the "Customers Who Bought This Item Also Bought" section lists 1-2 Switch and the Switch version of Legend of Zelda: Breath of the Wild as being Wii U games and the Breath of the Wild amiibos as being for the Wii and GameCube), so this is probably a mistake on Amazon's part.
So an update on this: turns out that the SEGA is listed as the publisher because they are distributing Nicalis's physical Switch releases. These are from Atlus USA's sales kit site: Cave Story+ Redout The Binding of Isaac: Afterbirth+
Well, that's solved. It's nice to know that Sega and Atlus are distributing those, but since we don't cover distribution on Sega Retro I guess that's that (If we did every Compile Heart, 5pb., and Idea Factory game would have pages).