確かに

Windows Registry Editor Version 5.00

[HKEY_CURRENT_USER\Software\Embarcadero\BDS\19.0\Editor]
"DefaultFileFilter"="Borland.FileFilter.UTF8ToUTF8"

After setting this value Delphi will encode new units in UTF-8 with BOM.
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answered Dec 14 '17 at 12:49
MBulli
95911431

I wonder why wouldn't they bother to expose an option in GUI