Also looking at source code and documentation does not mean that the code you write is derived work (although it makes it very slightly more risky that it is).
Absolutely not, we take it very seriously. If there's a hint of looking at Microsoft source code or REing Microsoft binaries, then contributions are banned. It's not a wink-wink kind of situation.
The main technique to do so is "parallel construction": e.g. you reverse engineer a binary or look at source code, find out a special case not implemented in Wine, then construct a test case that tests the special case and behaves differently in Windows and Wine and claim that you found the test case experimentally, from a personal project that didn't work in Wine or from open source code you find that triggers it (rather than from RE or source code reading); you then implement a patch in the way you find most optimal without influence from how the code you reversed or read did it.
This is in fact good for Wine since it results in both having high quality contributions and having no additional liability.
So Wine's policy effect is not to stop such activity, but to make the Wine project not liable for it; thus, any leaks of Microsoft's source code are in fact good for the project since they enable this activity and the Nintendo situation here is similar.
That’s like asking a spy for evidence of their current mission.
Does the spy’s denial of knowledge or a lack of evidence of that spy’s mission mean that individual was not a spy? Quite the opposite. It means they were an effective spy.
Except that people need ROMs to test emulators with.
Just like the old saying that it's impossible to actually start "from scratch", at some point everything is a derivative work of everything else; it just has to be far enough away to not attract legal attention.
[1] At least for now; burn in Hell, Oracle.
There are only so many sensible ways to do things. Straight copying would certainly be stupid but I think it won't be provable unless you decide to include specific aspects which would not be possible to discover through reverse-engineering, and it is likely such things wouldn't affect emulation anyway, so obviously as an emulator developer would be of no real use.
tl;dr: people are smart.
Incorrect. People say this all the time but no, it is not in fact legal. It's never been tested in court and Nintendo takes the explicit view that both it is illegal to rip your own roms and that said devices are illegal.
Now you and I can disagree with Nintendo, but Nintendo could sue someone for ripping their own roms. They won't however, because it would be an incredibly difficult case to prove. Don't mistake that for it being legal or illegal however.
Without a test case, we cannot state with certainty whether it is legal or illegal - particularly as some jurisdictions have carve-outs from copyright for format shifting.
Nintendo could sue for someone ripping their own ROMs; what is unclear, and also would determine legality, is whether Nintendo would win.