As side note... sadly UNICODE fails hard for the oto.ini.
You can't open oto.ini in notepad and save it in UNICODE... everything would be a lot easier if we could.
What it happens is UTAU understanding the UNICODE symbols different as if they were normal ANSI.
And if I understand what smeen says...
Yeah, why would you want to have something as あ.wav=あ,85,73,116,50,50 in the oto if あ.wav is a simple file (if it's called あ.wav but it has extra things like if it were VCV or something then it may be better to call it _あ.wav or a different special name, isn't it?).
It's like doing twice the work for nothing and you can't use this aliaser easily.