https://github.com/schlae/snark-barker

The work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

It seems strange that they would make a clone of the Sound Blaster 1.0 rather than 2.0, since revision 1.0 could only handle 22050Hz sample rate. Then again, someone could wonder the same thing about why they would clone the SB 2.0 vs SB Pro with the latter's stereo output and dual OPL2.

Still pretty cool for some retro DIY.

Ah, I see projects from the entirely reverse engineered Adlib card have started to branch out.

Cool, but not really needed for me.

Does this have any possible benefits for emulators?

It is good for original music/sound recording.
Casual players will not notice any difference though.

Sound blaster... my favorite driver as it worked with ALMOST EVERYTHING...

I doubt it would be needed even for that what comes to emulation. It could be used as a replacement for a real card in an old rig build.