Here is the master list of codepages used by Excel: https://github.com/SheetJS/js-codepage/blob/master/excel.csv (disclaimer: I built this as part of the in-browser XLS parser https://github.com/SheetJS/js-xls)
Consider this: A medical device that people's lives depend on. It only fails in 1/1000 cases causing death. Many people could state, "it works for me, can't be broken!" On the other hand, the families of the dead could argue that it is broken. Who is right?
Obviously this isn't such an extreme case. No one has their life depending on a Vim plugin, but it illustrates a point. "Works for me" doesn't necessarily imply "isn't broken."
The author of this plugin isn't trying to make a spreadsheet competitor, they just released it publicly because other people might find it useful or interesting.
Taking a piece of software and making all of the UI language localized is one thing. Making sure that your program doesn't blow up if it encounters UTF-8 is another thing. Nowadays if your program chokes on UTF-8, I think it's safe to just consider it broken.
In any case, looks like this is really where the issue may lie:
and: In accounting for the fix-width layout of non-ASCII characters.