Non-ASCII characters in filenames/Unicode

[Akira Kakuto]

 > 2. On a Windows system where the **system** code page is not 65001, 
the PWD
 > line at the top of an fls file is encoded in in the system code page. 
  The rest
 > of the file is encoded in UTF-8.  Is this a bug?

Mixed encoding is a bug.
In the new Windows binaries, PWD is also encoded in UTF-8 in
luatex, pdftex, xetex, uptex, and euptex.

Best,
Akira