To make this file playable on an emulator, you typically have two paths:
The version of Omega Ruby is highly sought after for English-speaking players. Unlike older generations, 3DS Pokémon games are generally multi-language, but the USA region file ensures compatibility with North American save data and DLC. A Note on Performance Download Pokemon Omega Ruby (USA) - 3DS Encrypted
You must use a "Batch 3DS Decryptor" tool. This process rewrites the file into a "Decrypted" state, which allows emulators to read the game data directly without needing external keys. To make this file playable on an emulator,