As mIRC is a Windows Application it should take care of the Microsoft Codepage 1252.

And mIRC did this before thats why the results of $utfencode() differs in 6.35 to 7.02.

Quote:
The official CP1252<->Unicode conversion table is printed in the Unicode 2.0 standard for instance, and is available on <ftp://ftp.informatik.uni-erlangen.de/pub/doc/ISO/charsets/> in the file ucs-map-cp1252. [Now see the file ftp://ftp.unicode.org/Public/MAPPINGS/VENDORS/MICSFT/WINDOWS/CP1252.TXT at the official Unicode site.]

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