Then Nintendo should also go after Anthropic and OpenAI. They're making money off the AI tools used to create the port that allows this to happen.

The problem is that you can't just sue toolmakers. All this 14 year old did is created a tool that allows you to make a PC port. He used an AI tool to do this. If you could sue toolmakers, then you could sue Intel for creating a CPU that is used to generate a PC port of the game. A CPU is just another tool afterall.

The donations being received are for the development of a tool. That tool doesn't pirate anything, doesn't circumvent anything, doesn't infringe on any Nintendo properties in and of itself. It doesn't hack any Nintendo hardware. It doesn't share copyrighted information.

Nintendo would have a very hard time trying to bring a lawsuit and have legal standing for this issue.

The best thing Nintendo could do is to start officially supporting PC. If they had done this from the beginning, many people would gladly pay for the ability to play the game on PC. I would. Take it from Gabe Newell:

Newell rejected the industry assumption that people pirate games simply because they refuse to pay. Instead, he noted that many pirates are regular consumers—such as people with expensive gaming PCs and internet plans—who turn to illegal downloads because the official options are inconvenient.