Before creating emunand, try to reinject ticketblob from the first nand backup (e1 and e2 in SYSTEM/save/) or just delete e1 to clean it.
Then you can factory restore sysnand to unlink the two nands with the two different ticketblobs with clean ticketblob on sysnand. The problem is that they're sharing the same Nintendo folder > Rename it or just Nintendo/save/ folder to where it came from.
Just delete all wifi profiles when being on emunand or just use stealth mode.
Until the next banning party, we don't know whether Nintendo will act as they could be extremely careful on the ban because it will probably ban their legitimate customers.
That might work well for users who at least know a little how things work or are done. For the 0815 user it might get too complicated and mislead ideas to be safe > they just want to play (cheap).