Byuu, the author of Higan, has been quite critical[1] of the claim that the Super NT is as accurate as stated. It may be tempting to assume "FPGA = hardware recreation = perfect", but we don't have access to the original SNES schematics, so anything we recreate involves some level of guesswork.
Higan has been in development for more than a decade, and literally every first party SNES game has been tested to ensure 100% compatibility. By contrast, since the Super NT was released, its creators have issued multiple patches to fix game-specific issues that were discovered. As is expected in the development of any emulator, it is likely that these patches have created new problems in other games, which haven't been discovered yet.
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[1] https://webcache.googleusercontent.com/search?q=cache:uHa892...
Sidenote, the above link is using Google's cache. Byuu appears to have not only deleted all the articles from his site, but also prevented the Wayback Machine from preserving copies of them.
Byuu, please don't do this! You've spent your life making sure old video games are preserved for future generations! The Internet Archive should be allowed to preserve your work as well.