Two Switch 2 emulators in development, Oboromi and Pound, have updated their pages on GitHub, noting that the work is far from complete. The description for Pound, called an "early stage emulator," reads: "the project will take at least ten years!"
The creator of Oboromi states that "the foundation of the Switch 2 emulator is being developed," but nothing can be said yet about running console ROMs. A decade may be an exaggeration, but given how Nintendo fought the original Switch emulators, it is not surprising that pirates have not yet made serious progress in creating a Switch 2 version.
As a result, there is still no Switch 2 emulator, and it is not worth expecting its appearance in the near future.