I think DAEMON X MACHINA is a video game that Nintendo funded and let the video game developer release it for sale on PC as well.

Some indie video games are like this I believe?

Bayonetta, maybe, sort of? I think the PC/PS4/XBO versions came about after Nintendo funded Bayonetta 2 and a WiiU port of Bayo1.

DAEMON X MACHINA on the Switch is only published by Nintendo in the west, in Japan it's published by Marvelous themselves and presumably Marvelous were free to port and release the PC version wherever they want.