Hey! So, I'm not from the staff, but i think i can answer this question. The same question was already made 4 years ago i think, and the answer from the staff was this:

Staff: " Nope, Citra is very inaccurate and will probably never be allowed. If you want to race with Citra, go ahead, but runs done on Citra are not acceptable on this (or probably any) leaderboard. "

Reinforcement comment : " When you deku spin in citra, does that sound normal?

The answer is no. Even though the game boots, the game is no where near being accurately emulated. The idea behind speedrunning is to see how fast the official game can be played, not how fast an unofficial version can be played. "

( https://www-speedrun-com.translate.goog/mm3d/thread/jj279/1?_x_tr_sl=en&_x_tr_tl=pt&_x_tr_hl=pt-BR&_x_tr_pto=op,sc )

So yeah... i think this answer your question.