While mrdude is mostly correct, I'm going to be pedantic. You can put the 0100000000000352 folder from the emuiibo 0.4 zip into the sxos/titles/ folder on your SD card, and emuiibo will technically be running. In my own testing on 9.2.0 with SXOS 2.9.4 beta amiiswap crashes when I open it. If I try to open any game that uses Amiibo (and some that don't) the switch will freeze and need to be reset. The one exception I've found is I can open SSBU, and play spirit mode, but any mode where you can use Amiibo the game freezes when you choose that mode. If you find a way around that please let me know.
I just use NFC tags instead because even on Atmosphere emuiibo is buggy and not terribly stable in my experience. They're super cheap and if you have an Android phone you can write the for free. If not, you can build a tag writer for less than $20. Let me know if you're interested, I have a tutorial and video for both options.