In Delphi dfm file, strings except for ASCII chars is express with the hash(#) + codepoint. This is a Powershell Cmdlet for convering the codepoint expression string.

ConvertFromCodePoint.ps1

$re = [regex]"#(?<cp>\d+)|'(?<chars>.+?)'"

function ConvertFrom-Codepoint {
    [CmdletBinding()]
    param (
        [string]$Source
    )
    
    $matches = $re.Matches($Source).Groups | ?{ $_.Success -and ($_.Name -in ('cp', 'chars')) }
    
    $r = 
        foreach ($m in $matches) {
            if ($m.Name -eq "cp") { [char]([int]$m.Value) } 
            else { [char[]]$m.Value }
        }
        
    $r -join ""
}