Re: no `coding:' in file loc vars

> How many such files do you have to deal with?

Irrelevant.  Most features of any mature project are used only by
small fraction of users.  This is not an excuse for dropping
everything every time supporting it becomes a bit inconvenient.  How
many xemacs users use full power of, say, specifiers?

> Is there usually a
> reason to specifically avoid a cookie in the first or second line?

All file local variables can be specified in the first or second
line.  Is there usually a reason for doing so?