So, is all use of FPGA emulation?
Does something have to exist to be emulated?
Do you consider Indivision ECS an emulator?
Do you consider C64 DTV an emulator?
Do you consider Akiko an emulator?
Where do you draw the line - when is something no longer emulation?
You can build an emulator before you build the thing you're emulating.
Indivision ECS uses a real denise, so it's not emulation.
DTV emulates a C64.
Akiko emulates two CIAs.
Old dot matrix printers can emulate Epson and IBM dot matrix printers.
Old PC graphic cards could emulate CGA/EGA/Hercules graphics cards.
Soundcards emulate soundblaster.
There are grey areas, but emulating a CPU isn't one of them.