True but this argument has been done over and over. Again it all comes down to what the intention of the emulator is. My clearest point is, if you plan out to emulate as accurate as possible, then doing so at full potential can and will only be guaranteed with the lowest level in mind. That is never to say it can not be achieve with another mechanism in design, granted. Though this is the entire Theseus by byuu. He simply said to achieve 100% accurate you must do so in such manner, I'll prove it. Well... He did.
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