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Grumpff... sorry, Richard, I should have investigated more carefully 
before filing a bug report...

I have found the culprit: our old friend Eudora 5.0... :-/

I knew some of my users were using Eudora, but I didn't thought one 
second some were still using Eudora version 5.

Here is the scenario: 

1. an email, encoded in ISO-8859-1 or Win-1252, and containing the 
euro symbol, is received in Eudora 5. The euro symbol appears as a 
"black box", as Eudora 5 can't correctly decode/display it.

2. the body of that email is copied from Eudora 5 and pasted in a 
Internet Explorer 6 window, in the "change note" field of a roundup item 
form. Note that in this case, the euro symbol appears correctly.

3. when the item is submitted, roundup returns an error...

This problem does *not* appear with Eudora 6.

So, this bug is not related to roundup... sorry :-/