Does it matter? I've been Speedrunning on the Switch. Got a couple of good runs without amiibo but nothing close to a Sub-50 just yet.
@alumni He has the best run but not the fastest time (aside from SVA who recently got 47:59). The amiibo debate is valid, but different consoles have always had time differences, and people have always had to buy the right version to compete for WR. If Baltan wants the fastest time, he should get a Wii U and the Wii U version of botw. If not, he'll have to accept the 30s timeloss. Simple as that. Same goes for every other person running this game.
Yeah, until someone comes up with a timing program that runs on the WiiU and Switch that can account for load times there's always going to be a disparity between the two consoles. Even then there might still be some version specific glitches based on hardware limitations, although that's much less likely.
RTA w/o loads is common in popular PC games, not so much with console, but it could be done.
A more pure alternative is to time from power on, specifically with a fresh console (no updates/games installed) and have the update/installation remove the difference between the Wii U and Switch versions.