Using such a device to create a ROM image makes the resulting image illegal as well.
Are game roms illegal. If the game is sold the archival version must be given to the buyer or destroyed. Is Dolphin emulator illegal. Are Pokemon ROMs legal.
Emulators are legal to download and use however sharing copyrighted ROMs online is illegal. If you adhere to the provisions then making ROM images is perfectly legal. ROMs like Hellfire Taco said are illegal but not the emulator itself.
Nintendo explains it pretty well on their legal page. They do however have a detailed document on their site explaining that ROMs are illegal and that emulators facilitate their use and damage the company though crucially stopped short of calling emulators illegal. The thing thats not really legal is sharing game ROMs.
Downloading unauthorized ROMs is a form of copyright infringement and is illegal much like. This is one aspect where ROMs can be legal and even if the actual copies of the games are no longer functioning. You live in the United States and own the game in physical form.
This means that downloading the ROM files from the internet is not legal even if you already own the game in another form including physical cartridge and VC download. What is not legal is the downloading of copyrighted material without the permission from the copyright holder. When it comes to being illegal it is illegal to just download a ROM when you dont own a copy of it.
However it is possible to play Pokémon games on a computer legally. ROMs are illegal in just about every case since they are the game files emulators use to allow people to play games. Emulators are legal to download and use however sharing copyrighted ROMs online is illegal.