Yes, my understanding is that the 35s used Sunplus, was programmed in C without an emulation layer, but the source
was lost. (This was a subcontracted implementation.)
As for the emulation of the Nut in some models of 12C, see
this thread for a table and some commentary:
Quote:
The CP (12C Platinum) runs a reimplementation of the (updated) 12c specification. The math isn't exactly the same (more digits, different algorithms).
The C+ (12C+) runs the original ROM on an emulated NUT processor and gives exactly the same results as the original 12C.
It appears from the table that the Sunplus-based models were not emulating Nut, but (some) ARM-based models were.
The thing about the 12C, as a fantastically long-lived and popular financial calculator, is that the people using it demand the exact same answers from every model, so an emulation layer is a benefit.