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For Dutch, we use one language directory: nederlands. The
archives for modules and core contain two extra directories rooted to iso en utf which contain the language files in both formats, together with the instructions for use. Standard the core and modules are suplied with the utf files, because we assume this will the future default install and use.
The user can copy (overwrite with) the contents from the iso directory to have the iso language files or from the utf to undo it.
The two directories alone in an archive form the dutch supplemental language file to extend the default english module code.
Note with the link: the French tried to overcome this need for a double format, by using html entities for their accented (non ascii) characters, but that failed, because it didn't work out for all the files.