I'm not sure what you're saying here.  A numeric character reference
is not resolved in relationship to the system character set but in
reference to the document character set.  These two may differ, i.e.,
one might have a system character set (what I earlier called the client's
storage object character set SCS') of Windows Code Page 1252 and
a document character set of ISO/IEC 10646.
This implies that, in general, a numeric character reference cannot
be resolved in a system dependent manner.  Perhaps you mean that the
internal representation for the reference's replacement character is
system dependent?  In that case, I agree.
Glenn