I thought Rosetta 2 was a purely software layer
I'm not sure what the total cost of these are, but it's not zero.
> Emulating the last two in software is possible (and seems to be supported by Rosetta 2 for Linux), but can be rather expensive. Most software won’t notice if you get these wrong, but some software will. The Apple M1 has an undocumented extension that, when enabled, ensures instructions like ADDS, SUBS and CMP compute PF and AF and store them as bits 26 and 27 of NZCV respectively, providing accurate emulation with no performance penalty.
https://dougallj.wordpress.com/2022/11/09/why-is-rosetta-2-f...