Perhaps someone could answer my first questions, although not
directly related to IBO:
How to create database, how to put data into it?
I haven't found a client (e.g. IBSQL, IBExpert, ...) that supports
Unicode, so currently I cannot even do any tests.

Furthermore:

A quote from IBO release notes:
"11/7/2003 Release 4.3 A
[...]
Changes in IB_Ledger.pas unit.
Added user support for widestring/Unicode text.
[...]"

This means, that Ledger supports Unicode, but the rest of IBO
doesn't?