Several native Windows resource files contain Java Unicode escape sequences. As far as I know, these don't work in Windows resource files, that is, they will be displayed to the user untranslated. Native resource files generally need to be kept in their native encodings.

The files I'm currently aware of are:
ext/plugin/oji-plugin/src/win32/share/resource_fr.rc
ext/plugin/oji-plugin/src/win32/share/resource_de.rc
ext/plugin/oji-plugin/src/win32/share/resource_es.rc
ext/plugin/oji-plugin/src/win32/share/resource_sv.rc

For an up-to-date list, run the following command in your workspace:
find . -name '*.rc' -print | grep -v SCCS | xargs grep '\\u'