No I do not, in the same way that I would not take into account the complexity of the Python interpreter for Python emulator projects or the compiler for C or Rust projects. I would also not take into account the complexity of Retroarch for libretro-based emulator cores, because all of the actual challenging parts that effectively document the console still remain.

These are general-purpose tool chains. The real question is, using those tools, how easily can you make an emulator for a device with as much complexity as the PSX?

> in the same way that I would not take into account the complexity of the Python interpreter for Python emulator projects or the compiler for C or Rust projects.

I'm less inclined to care about compile dependencies, but I think it's absolutely worth caring about how heavy of runtime dependencies you're pulling into your project.