No. The game itself is not modified in any way, shape, or form by playing it on different devices (smartphone, tablet, PC using an Android emulator). Therefore, it is NOT a mod.
What gives people the impression that players who use a PC for playing have an advantage? The controls of this game are s h i t t y either way, whether you are using a touchscreen or a mouse. Attacking an enemy unit that keeps moving is a nightmare, as you have to repeatedly give the command to attack. Which really is b u l l s h i t.
If you claim that people who use an emulator have an advantage, then prove it. I have tried both ways and I see no advantage either way.