By that logic, nothing is ever perfect. Even two IC's that came off the same assembly line are not 100% identical.Not in emulation. Higan is the most accurate software *approximation* of snes hardware we have but it is still not 100% and never can be. Yes I'm being literal and a little pedantic but I hate people using absolutes like always, never, perfect and 100%
You can make a 100% accurate 1:1 representation of a physical circuit in software, down to the level of individual logic gates, there's absolutely no reason why you couldn't do it, the only question is how much resources would it require to support 100% accurate emulation.