Hey! So, I'm not from the staff, but i think i can answer this question. The same question was already made 4 years ago i think, and the answer from the staff was this:
Staff: " Nope, Citra is very inaccurate and will probably never be allowed. If you want to race with Citra, go ahead, but runs done on Citra are not acceptable on this (or probably any) leaderboard. "
Reinforcement comment : " When you deku spin in citra, does that sound normal?
The answer is no. Even though the game boots, the game is no where near being accurately emulated. The idea behind speedrunning is to see how fast the official game can be played, not how fast an unofficial version can be played. "
So yeah... i think this answer your question.
I would still like to see a separate category or category extension for emulated runs. It would lower the barrier to entry and give them at least something to do. It's a pain to set up a capture card or homebrew. It's easy to stream emulator. I don't think there is any reason to completely gatekeep emulator players.