Not that long ago, we found out that the Norwegian Consumer Rights Council claimed Nintendo was breaking the law with how they were handling preorder cancellations on the eShop. Nintendo said they were fully compliant with the law and had nothing to change. The battle has since continued, and both sides have shared more comment on the matter, which you can see below.

Nintendo does not agree with what the Norwegian Consumer Rights Council has said
Nintendo doesn't believe that they are breaking any laws
because you can pre-load the game instantly after pre-ordering, the "performance has begun", and the sales contract is fulfilled
the Council says you can't claim "performance has begun" until the game is playable, even though you've pre-loaded it Nintendo says, "The legal position expressed [by the council] that the right to withdraw cannot be excluded before the purchased game can be downloaded and launched is, from a legal point of view, untenable."
Nintendo sends out an email at the time of purchase informing of the right to cancel and how to do it
since Nintendo makes you agree right away, the right to cancel is forfeit when pre-ordering
Nintendo says at any time, users have the choice whether they wish to pre-order a game in Nintendo eShop or whether they wish to purchase the game after its release"
Nintendo also says "it is ultimately each user's decision whether they choose to pre-order a game or not"

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