Looks promising, but the documentation reads more like chinese than english, and the code still has some strange lines (see below). Use with caution.

Problems I see from looking at the code of v0.24:

• In Win32::Unicode::Console::_ConsoleOut(), warn is called. I think that line should print STDERR instead, but I'm not 100% sure.
• Several functions (Win32::Unicode::Console::dieW(), Win32::Unicode::Console::warnW(), Win32::Unicode::Dir::_croakW, Win32::Unicode::File::_croakW, Win32::Unicode::File::_carpW) call Win32::Unicode::Console::_row_warn() before warn()ing or die()ing, which calls Win32::Unicode::Console::_ConsoleOut() and thus may call warn(), causing repeated or additional calls to a $SIG{__WARN__} handler.
• In Win32::Unicode::Constant: TRUE and FALSE, oh well. INFINITE is 0xFFFFFFFF? And what magic numbers hide in sub CONSOLE_OUTPUT_HANDLE() { +{7  => 1, 11 => 1, 15 => 1} } and sub CONSOLE_ERROR_HANDLE() { +{11 => 1, 15 => 1} }?
• Win32::Unicode::Error::errorW() should perhaps call format_message(), not foramt_message(). Nope, the same typo is in Error.xs.
• Win32::Unicode::Util::to64int() hides a use bigint, should have gone since 0.23 according to the Changes file. Perhaps this was meant to be require bigint?
• $Win32::Unicode::Process::SHELL may be initialised to a constant C:/WINDOWS/system32/cmd.exe, even if Windows is installed elsewhere (C:\WinNT was common for NT 4 and W2K).
• Win32::Unicode::Process::_create_process() does some strange things with quotes and the command shell instead of calling the native CreateProcessA()/CreateProcessW() functions. Even the author thinks that code might open a security hole. Both Win32::Unicode::Process::systemW() and Win32::Unicode::Process::execW() wrap this function.
• Loading Win32::Unicode::Native erases the @ARGV array and replaces it with postprocessed values returned by CommandLineToArgvW(), including some special cases for "-e", "-", and $0. I think it may be possible to confuse the code, so that @ARGV ends up with too many or too few arguments (UNTESTED). For Perl >= 5.10, the code lacks special processing for "-E". And for binaries loading perl5xx.dll instead of invoking perl.exe, the code may become completely confused (UNTESTED).
• Also in Win32::Unicode::Native: sub __FILE__ () { $script } looks very strange. Was that meant to replace __FILE__ in main?
• Win32::Unicode::File::open() does not support layers (à la open my $f,'<:utf8',$name). It also does not support pipes (this is documented).
• Win32::Unicode::File::filename_normalize() replaces several characters in filenames with other strange characters (see %win32_taboo).

Alexander