[tombert]

IANAL, but if there's a risk of being sued by a big corporation because you're making a product that they believe is stealing from them, wouldn't it make sense to shield yourself personally from being sued?

Like, if I write a piece of software that does something innocuous, such as indexing files or something, then I probably wouldn't bother getting any kind of LLC, but I'm very unlikely to get sued over that. Nintendo, however, is famously litigious, has made their stance on emulation very clear, and has no problem going after individuals who dare to defy them. I think doing all the development through an LLC can limit Nintendo going after the individuals.