Without specifying =encoding POD converters would produce strings like
"Ævar" from the source "Ævar". This affected the Acknowledgements
section where several non-ASCII names were present.
Tested by checking if search.cpan.org screwed up non-ASCII characters
in the 5.10 delta, it didn't.
+=encoding utf8
+
=head1 NAME
perl5120delta - what is new for perl v5.12.0