no. even though the sh4 allows for multiple simultaneous opcode execution, it is smart enough not to let that happen with a delayed branch so that the asm can be written as normal. if you want to illicit that effect, the best way would be to do a jmp to another segment of code, and then execute two ops simultaneously (depending on the cycles of each of the ops of course).
That is my understanding of the way it works, but i've only written a little asm code, so I could be wrong.
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