The spoofed NFC tags for the Fierce Deity or whatever else is coming out tomorrow have been online for a while now. It's because people wrote their own code that just happened to trigger the unlock for the same stuff in-game as the official Majora's Mask amiibo. I'm not a programmer so I don't know how they did it, but that's what I read. It'd be impossible for them to have copied Nintendo's amiibo tag anyway because the amiibo themselves haven't been released yet.
Because of that, it's legal. It's the same as using a GameShark or Action Replay code to access parts of a game that are supposed to be locked, because in the USA at least there was a court ruling saying you can modify your own game.
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they datamined the unlock code, they didnt independently arrive at a magic number that just happens to magically unlock specific things in specific games via clean room independent research.
Yes, its still piracy, even though they wrote their own code to pirate things (just like, well,
all pirates bypassing
all copy protection do).
Its not "using an action replay".
Its making WOW private servers.
Its using cheat engine for free diamonds in F2P IOS games.
Its cracking executables to say you have purchased DLC that you have not.
Like... there really isn't any 'grey area' here, its straight up piracy.