Since I found CEMU, it is possible to TAS NSMBU in the future. (Luigi U I haven't played... Just watched some videos.)
Due to gamepad joined, player can make solid, stun the enemies by tapping the screen. It seems like a official cheat. Especially Making solid. It allows player to ignore all maps and it decreases the entertainment of the movie. But it's a game's feature. So 1 branch(any% or called "warped&gamepad") with gamepad and others(warped, warpless and 100%) without gamepad or 1 branch(warped) without gamepad and others(any%, warpless, 100%) with gamepad, which is the better idea? I prefer the first one...
Also, this game's 100% is different from NSMB Wii. Because there are other modes besides story mode in game. And it is interesting to add the challenge mode into this branch. So NSMBU's 100% = 5 stars with flash savestate (story mode) + all gold medal (challenge mode).
