In terms of the second, I understand the concern to some extent. However, my understanding of the situation is that the Wii U is already cracked open, right? I'm admittedly not very up on the Wii U's homebrew situation or how easy it is to play backups/pirated software on it, but last I heard I thought it was fairly trivial at this point. If so, I don't think an emulator presents any sort of moral dilemma as piracy is an option with or without its existence.
There's still a difference between having to own a Wii U and having to own a PC. The word "facilitate" definitely applies here.