I agree. Though the break off point is kinda hard to figure out. I'm thinking anything that plays a game. Such as the 32x, Game Boy Player/Super Game Boy, Famicom Disk System, TG16-CD. Should all be hardware.
The Peripherals/Accessory list would be something like... Light Boy, Cleaning Kits, Memory Cards, The N64 Memory Expansion, etc. Would be on that list.