It doesn't apply to XML files:
Currently, the character encoding for source files needs to be configured individually for each and every plugin that processes source files. In this context, source file refers to some plain text file that - unlike an XML file - lacks intrinsic means to specify the employed file encoding. The Java source files are the most promiment example of such text files. Velocity templates, BeanShell scripts and APT documents are further examples. This proposal does not apply to XML files as their encoding can be determined from the file itself, see XML encoding for further information.