We had many threads about this already, but I'm ok with anything that makes investigate about this again.
I don't really know if it is possible, but some people says that is. This is what I know:
- Some guy on Reddit say he did it, on Dec 2014. He never released it. Check the comments. [link]
- @sweis12 said on the 3DS's Homebrew subforum that he did, on January of this year. After lots of PMs asking about info or hints, and people asking in his thread, he didn't released anything. Not even the dev blog he promised (he told on February he would start working on it in March, because he was busy, but still nothing has been published). Check the thread and the replies, it even has a video proof. [link]
- @Jran Sakarra made recently a thread on the Wii U's Console, Accessories and Hardware subforum bragging about this. He only posted a tweet with a video proof. I sent him a mention on Twitter to ask him to follow me and talk about this, but he never replied. And, of course, he has not released anything. [forum link] [link to the tweet]
I asked for help on the XDAdevelopers forum, but that was no use. Later, I teamed with
@Ivan Garcia to investigate this (check
this thread on a spanish forum where he posted something about this). We read a lot of Android and CM's source code, but we didn't get anywhere.
So basically, what I can say is that if this is possible, right now is only feasable with an Android phone running CyanogenMod 10.2, because their NFC HCE implementation is less restrictive than the official one (to which they switched since version 11).