they have the same architeture that doesnt make it have the same hardware inside or else every ppc cpu would have a wii,gc and wiiu inside lol, they just use the cpu and such wich is same architeture but faster and make a firware for that console, that doesnt mean a wiiu has a gc inside is far from it.
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gomba color is actualy a full fledged gbc emulator homebrewed in incase you didint knew it it uses the gba bios to do gbc emulation, you can even use it to inject on gbc games on wiiu gba injects and i can garantee you nintendo didnt made their gba emulator play gb roms, its a full fledged emulator search for it.