That's true, the small differences between a pragmatic "accurate enough" emulator and real hardware can matter for speedrunners. The difference between real hardware running at 60fps and a principled cycle-accurate emulator running at <0.1fps would matter more, though.

For the SNES and earlier it's feasible to have exceptional accuracy and still usable performance, but for anything modern it's just not happening. Imagine trying to write a cycle-accurate emulator core for a modern CPU with instruction re-ordering, branch prediction, prefetching, asynchronous memory, etc, nevermind making it go fast.