I managed to get the 2 games for €80ish instead of €99.
It does take a (small) bit of work, but when done, you'll have saved €20 as well as having around £6-10 to spend on the eshop.
1) On this website, you're able to get Nintendo eshop cards to the value of £30 at €27.29:
https://bit.ly/32it0HH
When you buy 3 of them, it gives you £90 credit. The amount needed for the 2 game Nintendo Switch offer on the UK eshop is £84. Therefore, a surplus of £6.
2) In order to use these cards, you need a UK Nintendo eshop account. So set one up if you haven't done so already. When you have this done, you'll be able to add the 3 eshop cards to your a/c, adding £90 to your balance.
3) You'll also need a paid Nintendo Switch online for this account.
I tried doing it with the free trial option but it doesn't work.
I also tried changing around my Amazon prime account (I have a .co.uk and .de a/c) so I could take advantage of the free NSO Twitch offer but I only have one credit card (used for my current NSO Twitch offer) at the moment and I didn't want to wait around to see if this bargain worked.
In the end, I decided to use £3.49 of the £6 surplus for a 1-month UK eshop subscription.
4) Once you have added a paid NSO subscription to your UK eshop a/c, you'll be able to purchase the two game Nintendo Switch voucher for £84.
Doing this left me with £2.50 along with 420 points (therefore, £4.20) equalling around £6.70 to spend on the UK eshop. Those who manage to get around the NSO Twitch offer will have over £10 to spend.
Note: It says something about needing a paid membership to use the voucher. As my NSO on this UK a/c is for 1 month, I plan on using mine during that timeframe for Link's Awakening and maybe Astral Chain/Fire Emblem.
I'm sure that you could just buy the 3 eshop cards now and do this offer at a later date if you want to get Luigi's Mansion 3, Pokémon Sword/Shield, or whatever Nintendo is going to reveal in their next Direct for December.