No they aren't. 99.9% of all games run perfectly on some other emulators. And the last 0.1% are probably ones you're not gonna play.
You don't need 100% accuracy to have good emulation. Sure, it helps, but it's a "nice to have" not a "must have".
I've seen a few sites mainly stockholder circlejerk blah blah sites talking about it....but ND Twitter has said nothing and Atari has been as well...I'm wondering if this is a fake story to get Atari stock up