Yes, and the Chinese kit supplier seemingly got the tech from a Japanese aircon maker somewhere in nineties, and then copied the board verbatim ever since.
This is a weird comment. One of the key features of the SuperH ISA is that it's more or less backwards compatible. I worked on them in the 00s/10s, but I can't imagine they had an entirely different ISA in the 90s. I also know that commercial SH3 emulators exist because I've used them. Heck, Renesas used to ship one with the toolchain.
I'm surprised to hear this, maybe trying to salvage the old binary might have had some sense, but the client already went for a complete re-engineering, recognising the low availability of this rare chip as a great threat.