<common.tex> T1 to Unicode?

Hello.

We are translating Pharo by Example into Japanese (TeX to TeX).
I am trying to convert some commands in common.tex based on T1 font
encoding to ones based on Unicode.

For example, below are known to work (lualatex is needed):

\usepackage{fontspec}
\setmainfont[Ligatures=TeX]{TeX Gyre Pagella}
\setsansfont[Ligatures=TeX,Scale=0.85]{TeX Gyre Heros}

instead of

\usepackage[T1]{fontenc}
\usepackage{palatino}
\usepackage[scaled=0.85]{helvet}

But I cannot identify all commands needing such conversions,
T1 based to Unicode based.

So would you mind pointing out them?

Thank you in advance.

Hiroki Horiuchi
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