To ethically and legally use Wii U ROMs, you should dump them from your own physical discs using a homebrew-enabled console.
These files contain everything the original disc held: game code, assets, music, and videos. When loaded into an emulator (like Cemu) or a modified original console, the game runs exactly as it would from the disc. wii u roms
While homebrewing itself is not illegal, it can void warranties. However, it rarely results in bans unless used for online cheating or eShop fraud. To ethically and legally use Wii U ROMs,