Hey Josh, I figured only the ROM would count, as the emulator itself would indeed be counted as the guidance computer/physical hardware.
Likewise you might not need to include the TIC-80 at all, if something like this can play the game for people in-browser: https://nesbox.itch.io/tic
Then all theyd need to do is download your game rom :)
Maybe Dan can weigh in on this and let us know? I'm just making assumptions at this point.