Not sure if price error or simply too much stock but Target US has this for $1USD. Change Switch Eshop region to USA to redeem. Code is emailed almost instantly.
Credit to /uVanderLegion Reddit
Stock appears to be coming and going.
For instructions on creating a USA eshop account: http://www.nintendolife.com/news/2019/12/guide_how_to_buy_ni...
It appears they've cottoned on and people's orders are being cancelled.
Mod: Buying/selling in comments is not allowed, please use the classifieds