Not OP, but the only source I could find is a 2015 interview.

https://www.forbes.com/sites/olliebarder/2018/10/22/dont-hold-out-for-a-port-of-xenoblade-chronicles-x-on-the-switch-anytime-soon/#7452bac3811e

https://www.gameinformer.com/2018/10/18/monolith-soft-says-a-xenoblade-chronicles-x-switch-port-would-be-too-expensive

Well, the future at present is unclear. Personally speaking, I’d love to play the game on the Switch, but it would be really difficult to make it.

Money. It's a massive game. Re-creating it would be really difficult.

Said by Tetsuya Takahashi.

So it seems like they’d like to, but money and time are the main problems. X apparently didn’t sell well on the Wii U (did anything, though?) so they’re nervous about the investment.

So “They've said a million times X is never coming. Why dont people understand the word never.” is a whole lot of wrong mixed some hyperbole.

That said, I’m inclined to take their side because your comments make you come off like an entitled dick and you deserve every downvote you get.