https://wiki.winehq.org/FAQ#Is_Wine_an_emulator.3F_There_see...
Also before it changed its name for the current retro acronym WINE used to mean WINdows Emulator: http://www.faqs.org/faqs/windows-emulation/wine-faq/
However, Wine is not an emulator in any way like the way that word is used in technology.
https://wiki.winehq.org/FAQ#Is_Wine_an_emulator.3F_There_see...
Also before it changed its name for the current retro acronym WINE used to mean WINdows Emulator: http://www.faqs.org/faqs/windows-emulation/wine-faq/