The main difference is that software is not material like cadridges which use electrical components to create the information. Since a CD or a floppy is only the media on which the information carry on then a software is not "permanent" or "materialy definite". If you would copy a software and then erase the original then the "copy" can still be considered as the original since they are identical in all aspect. In fact, that's exactly what your computer do when you "move" folders on your computer.
In the case of roms, whatever you do the first person who did the copy will always have the original cadridge in their possession. Having a virtual and playable copy in your possession on another media still make it a copy, whatever way you want to turn it into.
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