Yes they are, however it will be fairly based. I don't really agree with ds vs pc emu. For instance take a psx emulator. A psx emulator on the DS with good speed and sound (probably not possible) against the equivalent pc counterpart. The DS version would take a hell of a lot more skill to code...
RetroEmu Coding Competition - Summer 2008 :
www.retroemu.com
RetroEmu is proud to announce it's first ever coding competition!.
To celebrate our grand opening we are offering some fantastic prizes to give away to the winners of our Summer coding competition.
These marvelous prizes include ...