This definition for emulate fits:
1. to try to equal or excel; imitate with effort to equal or surpass
wine attempts to equal or excel the windows adaptation of the win32 api, at least in specific regards.
Let's go for computer specific:
to imitate (a particular computer system) by using a software system, often including a microprogram or another computer that enables it to do the same work, run the same programs, etc., as the first.
Okay so anything that fits "to imitate by using a software system".
As best I can tell the argument you're putting forth is that it's a complete coincidence that the implementation behind the Win32 specification on Windows and the implementation behind the Win32 specification in wine are behave the same, and that's rather silly.
Emulation isn't about copying what's under the hood. If two things implement the same interface, they emulate each other. A hamburger patty emulates a carrot in that they can both be cooked (that is, they both implement the cookable interface, they share some API). There doesn't even need to be any intent!