No. The first step is not necessary to set an emuNAND partition.I hope it's not me who gets it wrong but isn't the process like this?
1. Launch Gateway menu, choose "Backup system NAND" option, let GW backup your NAND
2. Pick "Format emuNAND" which then creates a valid emuNAND partition from the NAND.bin created in step 1?
gamesquest1 You seriously are a bloody ninja.