Strictly speaking, the Cemu emulator cannot "play" encrypted WUP files directly. It requires games to be in a format.
: WUP files are not a single file but a folder containing several .app , .h3 , .tik (title key), .tmd , and .cert files. Installation : wii u wup roms work
: You need a modded Wii U running custom firmware (CFW) like Aroma or Tiramisu. Strictly speaking, the Cemu emulator cannot "play" encrypted
Place your game folder into a folder named install on the root of your SD card. .tik (title key)