Since PANS OPS doesn't define MSA as an emergency altitude it is not an emergency altitude. I've also used both SAS Flight Support's and Jeppensen's IALs. My personal view is that Jeppesen, being American, always put a lot of un-necessary restrictions and pointless information on their plates to avoid any legal actions from the fortune-seeking american lawyers. I suspect this "emergency altitude" designator is one such precaution...