Yes but the sleight of hand here is to just simply say "taxpayer."

The taxpayer that paid the tariff was the consumer. The fact Nintendo actually wrote the check is largely accounting, this was passed on to the consumer.

The taxpayer that receives the refund is Nintendo, straight into their profits.

So the taxpayer paying and the taxpayer receiving are totally different. This is basically like regressive welfare where consumer paid a private but government imposed tax to corporations.