Here's an improved version of Handy for the RS-97 based on Handy libretro and the Dingoo port of Handy. The bios specific code got stripped out for mostly legal and conveniance reasons. The other reason was due to the fact that it tended to make things crash... The HLE Bios as part of Handy libretro is pretty good anyway and it's not needed.
This emulator was licensed under the GPLv2 by the emulator's author, so are my changes to it.