[ThatPlayer]

That doesn't cover mainstream distribution. Fair use is only "intermediate copying" for translation. That doesn't mean copyright doesn't apply. Even the part you quoted still refers to it as "copyrighted material" and "copyrighted BIOS".

[matheusmoreira]

It absolutely covers the distribution of your implementation of the unprotected ideas and elements.

[ThatPlayer]

Which is not the same thing as decompiled code, because that's their implementation.