why those extra steps are important
#7 ....while this isnt actually "essential" it is the only safety net for you if you accidentally update your sysnand
#8 if you dont do this you wont have emunand setup, which will mean any attempt to update will update your system nand i.e bye bye gateway compatibility
#9 if you dont make a backup of your SD before choosing Format Emunand, everything is deleted from the SD card which includes your Majoras mask digital copy, this step just restores the content after the SD has been formatted so you can still play Majoras mask in sysnand rather than having to redownload it in emunand and loosing your saves etc
#10 this step is to make sure you update emunand properly and dont make a mistake and update sysnand
