Aslong as you use the emunand offline or with stealth mode enabled, you should be ok.
Then it's not emunand that's preventing the ban, it's Stealth Mode/You being offline
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You're on the first reason.
You're banned yourself.
I'm on the second one. I cleaned up every single error logs from day 1 of nx-dreport/ Hekate. Not banned yet.
Actually no, last time i checked i haven't been banned yet. But i don't use online features AT ALL(Airplane mode+90DNS). Also Dreport, AFAIK, doesn't delete error reports, instead id places them on the SD card so they don't get sent to Nintendo(They only get automatically sent if they are on the sysnand)