I've never struggled so much with this question before, I'm still a bit on the fence...
Animal Crossing is definitely THE perfect game to buy digitally. Then again, my favorite game store usually ships copies a bit early, so I'd probably get the game 1-3 days before the official release date and my hunger for New Horizons is real. Although I don't care that much about physical versions, it'd feel strange to not have Animal Crossing (of all games) in my collection and therefore on my shelf.
I guess it'll be some kind of last minute decision for me...