Yeah, we don't have lawyers working the forums.
As it applies to this site is all I can speak on behalf of, and really just a means to protect us from being shut down, as it is frequently trolled by Nintendo and many others.
Noone here really cares what anyone does, or how they attain their software. It is simply not permitted to assist individuals who openly admit to doing so.
There is no way to prove a person is backing up a game that they own by downloading it, and it really makes no sense for them to do so, when a simple methodology exists to do it with their original disks. So threads are closed and/or infractions given to those who admit to or assist in helping those that give the impression of downloading copywritten software period.
Yes this also applies to roms for the emulators as well.
What's really stupid is when ppl think they are being clever by providing direct links. That way ppl that are lurking the forums on behalf of nintendo, get the website responsible for hosting the files.