Fuck Intuit and H&R Block, all my homies use FreeTaxUSA.

This isn’t necessarily always true. PCSX2, the main PS2 emulator, for example needs a BIOS file that can only be obtained from an actual PS2 (or “illegally”). I’m not sure why that emulator requires it when others don’t. The closest thing to an explanation I could find online just said “legal issues”, but didn’t go into details. That makes me suspect that there was pushback from Sony about the emulator. So if such emulation laws were to be written they absolutely should protect in stone the right to create and use emulators. If a company can find a loophole to block you, they will.