He's right, having been in the MAME source myself, it was designed as hardware documentation, not necessarily the most accurate emulator.
Just look at the source for most any 3d polygon rendering platform. Take the gaelco stuff or the Midway V platform. The CPU might be well emulated (enough), but the GPU is very frequently only simulated at the highest level. Someone might look at the displaylist generated by the CPU and pick out the vertex format, then they copy-paste a generic triangle rasterizer in its place and try to implement whatever features can be figured out. Attention is only paid to things such as interrupt timing and DMA timing, Fifo timing and so on only to the extent that is blocks operation or crashes the CPU.
This is not to dismiss the incredible work in MAME. It is frequently the first and only source of documentation at all. But parent is correct that it's common for more specialized emulators to go dig up more details and get more things correct than MAME.