This is very true, the Sony vs Bleem and Virtual Game Station lawsuit set precedent and made Emulators legal. Roms in the other hand are not legal, but for what I have heard Game companies are too afraid that the case of Bleem and Virtual Game Station to be repeated that they prefer to not file lawsuit and make copyright claims to websites that upload roms.
No, Nintendo is generally harsh with homebrew dev. They don't like people running software on their hardware withouth going through them. It's unrelated to piracy.
Emulators are emulators. What they are mainly used for as absolutely no impact on their legality.
That absolutely was the point. Homebrew is only a minor concern for them compared to piracy, since the latter has much higher economic impact. And Switch emulators are mainly used for piracy, not homebrew, as we currently see with one particular game.
The Wii proved that they care equally about piracy and homebrew, at most. I remember when Bushing tried to report a bug to Nintendo that was mostly only useful for piracy, as he put it. Their response? Not to patch the bug, but to continue updating IOS to find and delete the HBC title ID.