If your Tamagotchi went to hell, then Bandai would release a new incarnation called Devilgotch.
I don't think that's really applicable to Tamagotchi tbh. Bandai has played with that somewhat, in that you can get a "naughty" or unmannered adult character. If anything, maybe discipline would factor into that. But neglecting your Tamagotchi wouldn't really ahve an impact on its morality, nor should it go to hell cause you starved it to death or something. Unless it came back as a spirit, in which case Sam & Dean recommend digging up your Tamagotchi, salting the pixels and flushing it..... into dust. Yeah.
And of course they also have the Devilgotchi character in Tamagotchi Angel, which comes from some kind of neglect I guess? As well as the Devilgotch incarnations. Angelgotch and Devilgotch imo are pretty much what Bandai has put forward for that idea, I think they have some neat backstory and ideas in that regard.