TASs are not speedruns, they are a whole different thing altogether and the two should not be compared. But that is not to say that TASs are easy, or that breaking a TAS record is any easier than breaking a real one. TASs often take months, and breaking a record on a high profile game like this one takes a whole lot of effort. In the case of the latest Mega Man 2 run it took sub-frame precision. This run raised the bar for TASs because it did something few expected was possible.
Oh... right... TAS does
not stand for
Tool
Assisted
Speedrun. Apparently, I'm missing your point.

To me, using a tool to accomplish a feat in a game really shouldn't amount to a lot of kudos. In my mind, it's the same as a fly-by-stick jet doing a dual counter-rotating barrel roll near tree top level and a computer-assisted jet doing the same maneuver. It's really awesome seeing it happen regardless of the jets capabilities, but the pilot who is doing it without any computer assistance receives more kudos in my book.
TAS allows people to play the game outside the original intended boundaries of the developers. TBH, that, in and of itself, is not very impressive. Sure it can be argued that someone with the reflexes of Flash and the patience of Jobe can accomplish the same thing. But that person is doing it within the limitations of the original hardware, not through an emulator or some other tool that gives specific advantages. It's also argued that many of the bugs and game techniques are already there, a part of the game. Again, if it can be done without the tools, kudos from me. Otherwise... well... I'm not impressed.
I'm really trying not to be negative about it. The video taught me a couple of things I didn't know about Mario 64. I just think that, regardless of the amount of time involved here, using a tool and recording it just doesn't get as big a

from me.
fixed spelling