EDIT (06-10-2020): I managed to get the Apple TV versions file's as well and like iOS, it too is 44.1 khz FADPCM. It shares a lot of the same assets as well though other environments are slightly higher-res.
EDIT (06-07-2020): Hey all! So I managed to datamine the iOS version of the game (which was datamined with a 7th gen iPod touch via unc0ver as it was preloaded with 13.4.1 (also kudos to Apple for still allowing to download and approve of Apple Arcade games on lower fw)) and it's FADPCM as well (but 44.1khz rather than 48 of Switch). The Mac version is the same as the PC version sound-wise so this guide can apply to that version too!


For those who have played the game, the audio may appear a bit muffled and not as high quality as you may like. That's becuase its 48khz low bitrate Vorbis audio while the Switch uses higher quality but more CPU-inensive FADPCM.
Here is a diagram of the PC audio spectrum: https://i.imgur.com/BwBluoQ.jpg
vs. the Switch: https://i.imgur.com/z8tyP0T.jpg
Both have been converted to .WAV and inspected using spek, an audio analysis app.
Note how Switch is 24khz (the Nyquist frequency of 48khz) vs the PC which is roughly 18khz in some spots but is mostly 17khz or so.
This guide will teach you how to swap the files with the Switch files. If there are any issues please let me know!

Step 1: Download the Switch files using the Google drive link here: https://drive.google.com/file/d/1Kq5DPe0iYHEN3g7EPmugAF3xMD9usUfN/view?usp=sharing

Step 2: Extract the 7z using 7Zip. If you don'h have it, the link is here:
https://www.7-zip.org/download.html

Step 3: Navigate to the game's directory (for Mac right click the app icon and click "Show package contents," open the "Contents" folder, then go to the "Resources" folder) and go to the data folder.

Step 4: It's HIGHLY recommended to backup the old .bank files in another folder (I would make a folder called oldbank or something in the games directory).

Step 5: Copy the new .bank files into the data directory and you're done! No further configuration is required!

This is my first guide and I hope this guide helps you make the files higher quality!