I thought in it when cerny mentioned that the 3D audio is dependant of custom hardware inside the AMD APU
As far i understood the "tempest engine" (awesome name btw) is using a special GPU core to get the positional data directly from inside the GPU, but they have not mentioned if there is something more inside the APU related with audio
You know, like the "video codec" that uses to exists in all APUs to encode and decode video, thats considered a "node" inside the APUs... and the 3D audio could have another "node" (a tiny one though)
And in the same line of thinking... maybe they did something similar for the emulators, something like a "processor translator node" to convert the instructions from the processors of old playstations on real time (and/or other needed hardware component from old playstations)
In that case the emulators would not be 100% software... if they depends of the tempest engine (being hardware) we could say the tempest engine is going to be responsible of 20% of the emulation, and the other 80% would be software
Dunno, but something like that could work... as said it was just a brainstorming i had