A great plot could be that Sasuke is the one who is always late and clumsy like Naruto was in the original. He tries to make friends with everyone, including a grumpy Naruto. Naruto, now in Sasuke's role, is the top student and is constantly being chased by fangirls. But he has a dark secret about his family that he's trying to keep hidden. Sasuke, in his attempts to befriend Naruto, slowly uncovers this secret and they end up on a journey together to face it.
One idea could be that Sasuke, in the role of the underdog, is constantly trying to prove himself in the village. He might be the one with a big heart, always reaching out to others. Meanwhile, Naruto could be the brooding loner who has a natural talent but is haunted by his past. For example, Sasuke could be the one to develop a new jutsu to protect the village, while Naruto is off on his own journey, slowly coming to terms with his need for connection.
In a role - reversed scenario, Sasuke could be the one who is ostracized for having a demon - like power within him, like Naruto was. But instead of being loud and boisterous, he endures it silently. Naruto, on the other hand, might be from a prestigious clan but feels pressured by their expectations. He could be the one to leave the village in search of power, while Sasuke stays behind, trying to change the village's perception of those with 'dark' powers.
A great plot could be that Sasuke, in the reversed role, is the village's hope. He is the one everyone looks up to. Naruto, with a dark past that led him to be bitter, is on a path of self - destruction. Sasuke tries to stop Naruto from causing harm to himself and others. He uses his own positive energy and the power of friendship to make Naruto realize that there is more to life than revenge. This would be a complete role reversal from the original Naruto and Sasuke dynamic.
One possible plot could be that Sasuke, in the reversed role, is now the one trying to gain the village's recognition. He might be the underdog with a big dream, like Naruto originally was. He could be using his Sharingan in new ways to protect the village and its people, while Naruto, in Sasuke's role, has a more brooding and solitary nature, perhaps having left the village due to some past event and Sasuke is now on a journey to bring him back.
The relationship would be very different. Instead of Naruto chasing after Sasuke to bring him back, it might be Sasuke trying to reach out to Naruto. Sasuke would be the more empathetic one, constantly trying to break through Naruto's cold exterior.
Sasuke, in the reversed role, would develop in terms of his ability to forgive and his patience. He would have to be patient with Naruto's slow progress towards redemption. His character would become more about spreading hope and love in the face of Naruto's negativity. Naruto's development would be a long and arduous process. He would first resist Sasuke's attempts to change him, but as time goes on, he would start to see the error of his ways. His development would be marked by his struggle between his dark past and the new light that Sasuke is trying to show him.
If the roles were reversed, Sasuke would be the one that Hinata might have a secret crush on. Since he would be the more outgoing and friendly one. And Sasuke would probably be more involved with the village kids, mentoring them like Naruto did. Naruto, as Sasuke, would have a more strained relationship with the Hokage. The Hokage might be constantly worried about Naruto's motives and actions. His relationship with Jiraiya would also change. Jiraiya might be more cautious around Naruto, instead of the carefree mentorship they had in the original story.
One idea could be that Naruto and Sasuke are transported to the DxD world and they have to learn the new rules and powers there. They might team up with some of the DxD characters to face a common enemy.
One idea could be a fanfiction where Naruto and Sasuke have to team up again to face a new threat from an ancient evil that has been awakened. They have to put aside their past differences completely and combine their powers in a new way. For example, Naruto could use his Sage Mode along with Sasuke's Rinnegan to perform a super - powerful jutsu.
Well, a cool plot could be Fem Naruto and Sasuke are both entered into a ninja tournament. They start off as rivals but as the tournament progresses, they start to respect each other's skills more. And perhaps there's a mystery behind the tournament that they end up uncovering together. Or maybe Fem Naruto has a special power that only Sasuke can help her control, and in the process of training together, they form a deep bond. Another one is that they are both transported to a modern world and have to adapt while still relying on their ninja skills, and during this time, their relationship evolves in unexpected ways.
One plot idea could be that Naruto and Sasuke discover a new power related to the Rinnegan that can only be accessed when they combine their chakra. Another could be a time - travel plot where they go back in time to prevent the creation of the Rinnegan in the wrong hands. Maybe they have to face an enemy who has a corrupted version of the Rinnegan powers and they must use their own understanding of the power to defeat them.
One idea could be Naruto and Sasuke teaming up to face a new, powerful and ancient threat that even the combined might of the Hidden Villages can't handle easily. They have to use their unique skills and the bond they've reforged as Hokage and his equal.