Disgaea 3: Absence of Justice [BLES00452]

Nice! Is this first commercial game that emu rendering 3D?

Pretty much yes. Portal 2 displayed a error message which was technically 3D, but that error would never appear on a real ps3, so it doesn't really count. Once the issue that triggered the error was fixed, it went away. So yes, this is the first commercial game with real 3D! It is also the third commercial game to go beyond intro.