Sometimes it might be useful for the processor of the manual page to know the encoding of the document. So the user should be able to add an encoding declaration like
'\" -*- coding: iso-8859-7 -*-
Note, that in most cases, this header is not necessary, so I would vote for an optional solution - maybe a parameter "man.output.encoding.header" and a table for translating "man.output.encoding" values into values acceptable for the pre-processor header - usually this might be only translating the value into lowercase.
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