So Nintendo is in a position where it can't deny anything because they can't be trusted. Sucks for them. Is silence better, then?
I would look at the language of both statements. They didn't deny the XL existed: they called it speculative. Which it was, yet correct speculation. They said they had no plans to release games on mobile. That was true for a long time. Now they're going to release games, but not mainline titles. Instead, there'll be games that better fit the style of games made for mobile, yet using existing IP. It's not the same scenario that they were denying initially, but undoubtedly, some plans did change.
In this case, it's much firmer language. There's "no truth" to it, rather than being mere speculation. Interpret that how you please, but I've chosen mine.
You can make the argument that they're framing things to their advantage, but seeing swathes of posts simply interpreting the opposite of what Nintendo is saying is obstinate, and is just setting oneself up for likely disappointment.