Kozov: On his Peirush on Avos by Chavivin Adam Shenivra B’tzelem and also quoted in the Machzor Vitry.
Shlishi: That’s not 100& accurate. Look at the Pischei Tshuvah on this Siman.
Wolf: In this case, one may not follow R’ Yaakov Emden’s position, even if one follows him for everything, because unless I am mistaken he based that position on the Sefer B’samim Rosh, which we now know was a forgery, not written by the Rosh, and actually was an attempt to undermine the Halachic system.