Are you dense? There is no need to completely or "better" implement a system in order to claim to be emulating it.
In fact how would you define "better" when you are trying to create an exact replica?
Wine *implements* functions based on specification and known behavior thereby providing a compatibility layer for native Windows programs.
BUT IT DOESN'T CHANGE THE FACT THAT THE ACRONYM STANDS FOR "Wine Is Not an Emulator" FFS
I'm done arguing with you mactards, seriously it gets exhausting.