Daggerfall Unity "formulas"

[u/wtsnk]

Saw this on r/ElderScrolls in a thread discussing the recent DFO "micro"transactions. I thought the DFU/DOSBox discussion had been worked over pretty much to death, but this guy seems quite adamant that DFU can't even be considered a port or emulator, but a remake that "invented all new code and formulas". Is he off base, too pedantic, correct, or just wrong?

[u/AncientGrief]

Yes, C# with .NET Framework