feat: hle_fallback on 39 emulator profiles (266 entries)

Batch analysis of all 273 profiles to identify HLE/embedded
fallbacks. Added hle_fallback: true where the core has verified
software replacement for missing BIOS files:

- Embedded ROMs: vice (102), ep128emu (22), fuse (18), frodo (4)
- HLE BIOS: bsnes* (33 across 3 profiles), puae (9 AROS),
  noods (4), melonds* (6 FreeBIOS), flycast (3 reios)
- Open-source replacements: sameboy (8), pokemini (1), gpsp (1)
- Built-in fallbacks: np2kai (7), atari800 (6 Altirra),
  picodrive (3), quasi88 (4), gambatte (2)

Conservative: only added where notes or source code confirm HLE.
Skipped 50+ profiles where files are optional alternatives, not
HLE replaceable (neocd, opera, kronos, pcem, etc.)

emulators/ishiiruka.yml

@@ -27,6 +27,7 @@ files:
     path: "GC/USA/IPL.bin"
     size: 2097152
     required: false
+    hle_fallback: true
     note: "GC NTSC-U boot ROM, same as Dolphin. HLE available"
     source_ref: "Source/Core/Common/CommonPaths.h:115"
 
@@ -34,12 +35,14 @@ files:
     path: "GC/EUR/IPL.bin"
     size: 2097152
     required: false
+    hle_fallback: true
     note: "GC PAL boot ROM"
 
   - name: "IPL.bin"
     path: "GC/JAP/IPL.bin"
     size: 2097152
     required: false
+    hle_fallback: true
     note: "GC NTSC-J boot ROM"
 
   # -- DSP ROMs --
@@ -49,6 +52,7 @@ files:
     path: "GC/dsp_rom.bin"
     size: 8192
     required: false
+    hle_fallback: true
     note: "DSP instruction ROM for LLE audio. Free replacement included, real dump more accurate"
     source_ref: "Source/Core/Common/CommonPaths.h:112, Source/Core/Core/HW/DSPLLE/DSPLLE.cpp:142-150"
 
@@ -56,6 +60,7 @@ files:
     path: "GC/dsp_coef.bin"
     size: 4096
     required: false
+    hle_fallback: true
     note: "DSP coefficient ROM for LLE audio. Free replacement included"
     source_ref: "Source/Core/Common/CommonPaths.h:113, Source/Core/Core/HW/DSPLLE/DSPLLE.cpp:143-152"
 
@@ -64,12 +69,14 @@ files:
   - name: "font_western.bin"
     path: "GC/font_western.bin"
     required: false
+    hle_fallback: true
     note: "Windows-1252 font for GC/Wii text. Free alternative bundled"
     source_ref: "Source/Core/Core/HW/EXI/EXI_DeviceIPL.cpp:123"
 
   - name: "font_japanese.bin"
     path: "GC/font_japanese.bin"
     required: false
+    hle_fallback: true
     note: "Shift-JIS font for Japanese text. Free alternative bundled"
     source_ref: "Source/Core/Core/HW/EXI/EXI_DeviceIPL.cpp:122"