Australian ratings Board today confirmed that yes, the Switch version of Dark Souls Remastered is being ported by Chinese company Virtuous, not by the Polish studio QLOC who are handling the other ports. https://t.co/zHBol39uvY https://t.co/6yGAxYGInR— Laura Kate Dale (@LaurakBuzz) February 20, 2018
We've seen a back-and-forth discussion on this matter in recent weeks, but it looks like we have our official answer. According to the Aussie ratings board, Dark Souls: Remastered on Switch is behind handled by Virtuous, and not QLOC. QLOC is working on the Xbox One/PS4 versions of the game.