If they win, the US government collected taxes they shouldn't and those would be returned. Saying the "US taxpayer will pay for it" is equivalent to saying the US taxpayer pays for your tax refund. (And also, Nintendo is a "US taxpayer.")
The consumer did pay for it (not "taxpayers", per se) . Tarriffs went up, prices surged, and consumers paid that. Now companies get a refund and probably won't lower prices unless they feel there was extremely adverse effects.
It's completely irrelevant if the consumer won in any of this.
It's about if the United States is a country that respects the rule of law, or some failed 3rd world state, where the law is only respected if the dear leader likes it.
The first one is much better for economic development
