I just read a few reviews for it, and it ranges from 'not bad' to 'great'. Apparently the SNES emulation is horrible, the Genesis isn't bad, and the Game Boy and NES are great. The rest of the other emulators have some problems as well, with some better than others (none uniform like the SNES/SNES/GBA emulators), but the extra features - FM tuner, MP3 playback, video playback - are actually pretty good.
I'm not sure if it's worth $99. The most critical review I read, amid the dozens of cloned articles, said some may optimize the emulators at some point (using an SD card to upgrade), but as of right now it's a decent system and, if you have some spare cash lying around, to pick one up.
http://www.associatedcontent.com/article/1901562/the_pocket_retro_game_emulator_a_review.html?cat=15