for english (and all other languages using latin chars only), it's the same. For languages not using latin chars, there's a difference. As an example, here's some example taken from the hebrew language files:
iso-8859-8// ------------------------------------------------------------------------- //
// File banning.php
// ------------------------------------------------------------------------- //
if (defined('BANNING_PHP')) $lang_banning_php = array(
'title' => ' ',
'user_name' => ' ',
'ip_address' => ' IP',
'expiry' => ' ( = )',
'edit_ban' => ' ',
'delete_ban' => '',
'add_new' => ' ',
'add_ban' => '',
'error_user' => ' ', //cpg1.3.0
'error_specify' => ' IP', //cpg1.3.0
'error_ban_id' => ' (ID) !', //cpg1.3.0
'error_admin_ban' => ' !', //cpg1.3.0
'error_server_ban' => ' ? ...', //cpg1.3.0
'error_ip_forbidden' => ' IP non-routable!', //cpg1.3.0
'lookup_ip' => ' IP', //cpg1.3.0
'submit' => '!', //cpg1.3.0
);
utf-8// ------------------------------------------------------------------------- //
// File banning.php
// ------------------------------------------------------------------------- //
if (defined('BANNING_PHP')) $lang_banning_php = array(
'title' => '-"-¡-"-3/4-ª -3/4-(c)-ª-3/4-(c)-"-',
'user_name' => '-(c)- -3/4-(c)-ª-3/4-(c)',
'ip_address' => '-›-ª-•-‘-ª IP',
'expiry' => '-‘-ª-•-§-£ -¢-“ (-¢-¨-š -¨-"-§ = -§-‘-•-¢)',
'edit_ban' => '-(c)-3/4-"-¨-ª -(c)-"- -•-"-"-',
'delete_ban' => '-3/4-"-"-§-”',
'add_new' => '-”-•-¡-¤-ª -"-¡-"-3/4-”',
'add_ban' => '-”-•-¡-¤-”',
'error_user' => '-"- - -3/4-¦- -3/4-(c)-ª-3/4-(c)', //cpg1.3.0
'error_specify' => '-"-(c) -"-”-§-"-"-“ -(c)- -3/4-(c)-ª-3/4-(c) --• -›-ª-•-‘-ª IP', //cpg1.3.0
'error_ban_id' => '-3/4-¡-¤-¨ (ID) -"-¡-"-3/4-” -"- -ª-§-"-Ÿ!', //cpg1.3.0
'error_admin_ban' => '--"-Ÿ -‘--¤-(c)-¨-•-ª-š -"-"-¡-•- --ª -¢-¦-3/4-š!', //cpg1.3.0
'error_server_ban' => '-”-ª-›-•-•- -ª -"-"-¡-•- --ª -”-(c)-¨-ª -(c)-" -¢-¦-3/4-š? --"-Ÿ --¤-(c)-¨-•-ª -"-¢-(c)-•-ª -"--ª...', //cpg1.3.0
'error_ip_forbidden' => '--"-Ÿ --¤-(c)-¨-•-ª -"-"-¡-•- -›-ª-•-‘-ª IP -"-• -3/4-›-"-•-Ÿ -(c)-”-"- non-routable!', //cpg1.3.0
'lookup_ip' => '-‘-“-"-§-ª -›-ª-•-‘-ª IP', //cpg1.3.0
'submit' => '-(c)-"-"!', //cpg1.3.0
);