Nintendo Sues U.S. Government for Tariff Refunds

Wow a Nintendo lawsuit that doesn't bother me ;-)

This court filing document appears to have been posted on Scribd to serve as a reference for an article by Nicole Carpenter on Aftermath which provides context for Nintendo's case:

https://aftermath.site/nintendo-tariffs-sue/

Why is this in particular more notable than the other thousands of companies suing for tariff relief? (In particular, V.O.S. Selections.)

Please stop using Scribd, which paywalls public documents.

Here's the Courtlistener docket: https://www.courtlistener.com/docket/72373888/nintendo-of-am...

Can someone ELI5 how this would work? Is it possible to accurately calculate the amount, with the tariff percentages changing on a weekly basis? If companies do get refunds, do they just keep it? After all, it was the end user who paid/pays, isn’t it?

Also, do/will these companies drop prices if/when tariffs are reversed?

I'm assuming the importer which paid the tariff would be the one trying to get the money back, is that the case here for Nintendo are they the importer here?

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article link: https://aftermath.site/nintendo-tariffs-sue/

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So if they win, the US taxpayer will pay for it?