You can easily make a TAS and play it back
And not only that, you also need a decent pc to get dolphin running >= 60fps, which limits some people to console, and makes detecting dolphin submissions easy from runners with bad PCs. Oh and yeah, normal dolphin is mega banned, Dolphin LUA Core is giga banned.
"You can easily make a TAS and play it back" You do know TAS Tools can be toggled on or off within Dolphin, right? You don't have to ban the emulator outright - just ban use of the TAS Tools.
And that goes for console users too, right? So that means physical Wiis should be banned to because TAS files can be replayed on there too.