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.

No, Nintendo is obviously mainly worried about piracy, not homebrew.

That’s not and never was the point. Nintendo is harsh with both piracy and homebrew as was rightfully pointed by all the people you are ignoring.

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.