iNFiNiTY said:
It's possible for someone to be working on an emulator, games are irrelevant... the person would just need the 3DS SDK at the very least. Infact it probably even includes the dev emulator (which will not run retail games).
The hardware is very different so i wouldn't expect anything for years. It's not like Gamecube -> Wii for example.
Maybe the early SDKs came with a rough "emulator" to test code on, but it would be unnecessary for the release model SDKs. It's already been confirmed that SDKs come with development units... That is units that can be hooked up to computers or use debug flash kits for testing code.
Several have even turned up on ebay, though they are generally incomplete (only coming with the base unit, no way to connect to a PC, the flash carts, or any of the associated software... making them useless to anyone but a collector)
As for it helping create an emulator... possibly yes... and possibly no. Modern games are written in very high level languages (C/C++ for example) which is what the SDKs will be based off of. There probably won't be a lot of ways to access the low level functions through them, they kind you'd need to be able to analyze to create an emulator from. While it's true you could take the SDKs, compile the examples, then decompile them to ARM ASM and try and work backwards from that but it would be INCREDIBLY time consuming and overly complex, especially since we still have no real idea about the hardware specifics of the system (other than the ram chip and that the main CPU is a custom ARM11 variant of unknown speed with an integrated PICA200 chip of unknown speed and memory)