My gut tells me: They are!
I agree not all of them but there is a chance some of them gain some profit. Its their skills and their right to do anything they want. But most of us (along with cfw developers) are little or more hypocrites. I mean we set moral issues about hacked and patched cfws or piracy but most of us use a piracy card. The ammount of money we spent to buy a Gateway or sky3ds or something else, is not going to nintendos or its parters wallet. So if that is not piracy what it is? But the most hypocritical opinion is that i didnt buy Gateway for piracy just to play homebrew. Lets be adults and face the truth