While both are successors to BTC, the bus stops there and emunie has no connection to NXT whatsoever. The primary goal of emunie is to create a currency system (something that BTC has failed to achieve, as it has turned into a commodity instead) and along with this goal introduce facilities and features more advanced or completely lacking in current crypto "currencies", as well as correct some problems associated with them. Some of these features have been divulged in some threads in this forum, but make no mistake, that's just the tip of the iceberg. Another important facet of emunie is that it is not being rushed. Fuserleer has rewritten some aspects of the software time and again just to make things "perfect". When it is launched, you'll not only have a feature rich client, but a client that has been thoroughly thought-out and a client that has been heavily tested. Functionality, usability, reliability, performance and supportability; emunie accounts for them all.