Apart from a few specific system emulators and a couple old windows games, I can't remember any issues with scancodes.
TBH I no longer know what problem (raw input or keypairing) is being discussed, but want to point out that Dosbox does, in fact, not read scancodes directly from keyboard, SDL sits in between.
I haven't tried qemu, because I havent come across it's source code for the Pandora, but if it uses SDL, then neither does that one.
Same for UAE and Vice. They both go via SDL.
Old system emulators using SDL will not need patching because they would
read keycodes from event inputs! SDL solves them all
in one go. And SDL will likely need a framebuffer patch in any case!
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However, if this discussion has turned into keyparings: Yes, they will need patching to accommodate the Pandora keypairings but that is a different issue that needs to be handled
in any case if you want them to support several languages. And yes: logically only emus suffer from this, UAE has been patched, DosBox, QEmu has been patched... AtariST, did anyone even bother? Vice... well... when we get to the OldOld 8bit-era systems, everyone intuitively understands that the keyboard cannot work as is and some mapping has to be done and understood. I also doubt anyone wants to do productivity with those, whereas with Amiga and PC there are some nice things to at least try... Running GEOS on Vice on Pandora probably didn't even cross anyone's mind.
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