I heard both versions of this as well.  Or rather, I heard the second, and was surprised to see the first in the manual.

Quoting Dave Horsfall <dave@horsfall.org>:

Speaking of things etymological, I've heard two versions of that for
dsw(1).

Delete from Switch Register (delete file whose i-num is in CSR)

Delete Sh*t Work (same, but expressed a bit more robustly)

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