This is only ONE very simple emulation of multitouch:
(I call it Multiple virtual pointers MVP).

Instead of a single mouse pointer you have several (say 7) virtual pointers.

The principle is very easy (I call it "Jump to the next pointer" (JNP)):

If you tap on the screen only the virtual pointer next to the tapped location is moved to that place.

@ysss:
I didn't see your posts:
This problem is solved by my tap@swipe emulation:
If you tap on the screen followed by a swiping this is recognized as a combined gesture with the following interpretation.
The tapped spot is the center of the transformation.
The beginning and the end of the swiping define the transformation (rotation, zoom)