27
Sega, Xbox, Steam - and functionally speaking, even Sony all default to a face button scheme with the action/enter/accept button on the bottom, and cancel/back on the right. Nintendo's control scheme is really the primary thing that throws a wrench in retro handheld setups. It's also just a bad layout. X on top? What is that nonsense?
Confirm being on the right is more retro, though. Nintendo is the way they are because they didn’t change. Surely it makes sense for a retro handheld to use retro controls?