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Just to confirm; following the steps I indicate, using the latest Roundup 
0.7 version available (0.7.11), the email does not come through as UTF-8?

I've not looked into the second part of the report yet (apologies - I 
marked the report "Works For Me" prematurely). A cursory glance at the 
code does seem to indicate that the charset of UTF-8 is hard-coded in the 
headers regardless of the charset configured in the tracker.