Localization: local.php, local.css, local.js

as you know localization has many advantages in developing an open source program Like xoops.
the first and main of them is local supporters can work on local and core developers can develope core.

i just think about it from my my point of view as a persian end user:

1- the first important is local.php for change some core functions like:
1-1- formatTimestamp: we use hegira date so we use jdate() not date()
1-2- functions in xoopslist.php like getTimeZoneList , getCountryList ,

1-3- we can not use strtotime() function because it just change Gregorian date to time.
for example i have a function for change hegira date to time.

2- second is local.css so anyone community can change that.
also its good if you removed xoops.css and replace it with local.css

3- third of all is local.js:
3-1- calendar is a very important matter in localization.with local.js any country/religion can change local.js for that purpose.
3-2- popups and any js can be implemented easily.

i dont think about the structure and it is not important where and how these files are.
eg:
language/english/local.php
language/english/local.css
language/english/local.js

I realy want you know your point of view.