Eli Zaretskii wrote:
> I already said I didn't mind, although I don't think it's an
> improvement.

Isn't it an improvement in the sense that it makes TAGS files portable between 
MS-Windows and other platforms?  That is, with the attached patch one can create 
a TAGS file on GNU/Linux and use it on MS-Windows and vice versa, and it works 
the same either way.