As per Dan's post related to NSO timing differences, these are the official numbers for the Switch timesave in my All Levels route, for the purpose of establishing a time penalty to account for Switch being faster. This route is estimated to save around 5-7 seconds over the route Miriri6 used in his World Record from May 6th, 2020. For that reason, the time penalty was calculated using this route, rather than his.

According to Dan's numbers, it's 4 seconds per reset, of which there are 23 for All Levels (a reset after each level in pages 1 through 5, and 3 of the levels in page 6). This alone saves 1:32 on Switch.

15 frames per level complete, I'm not sure if the Bowser fight counts towards that, so I only accounted for 20 of these (every level in pages 1 through 5, and none of the page 6 levels). 5 seconds total for All Levels.

15 frames per level load, of which there are 24. 6 seconds total for All Levels.

40 frames per screen transition. I know Dan said this isn't consistent, but for the sake of having an official penalty calculated, I assumed they are. There's 41 screen transitions in the route, for a total of 27.33 seconds saved in All Levels.

This brings the total time saved on Switch to 2:10.33, and I'm therefore recommending a time penalty of 2:20 to make calculations easier for the mod team.

Don't know if this post will ever be found by anyone, or if it's useful. But figured I'd document anyways.

People say the cutoff is because they wanna eliminate the chance of a spliced or TAS'd run getting on the boards, but this game is extremely hard to splice anyways because of the HUD animations needing to line up perfectly, SpongeBob's damage animations needing to progress sequentially, needing to have the exact right amount of socks and shinies, etc. And who's gonna bother TASing a run for GameCube anyways? Even if you did everything in the WR route first try, GameCube would be off by minutes. It's not possible to get a new record on Dolphin, so I honestly don't understand the cutoff. Probably just general "Emulator isn't REALLY playing the game" BS. People tend to get uppity about anyone who didn't pay for a console being allowed to submit runs for whatever reason.