That romset info looks a bit funny here:
REGION( 0x80000, GFX2, ENCRYPTED )
ROM( 0, 273-s1.bin, 0x000000, 0x20000, 0xabb3baf9 )
REGION( 0x90000, CPU2, ENCRYPTED )
ROM( 0, 273-m1.bin, 0x10000, 0x20000, 0x654e9236 )
In my understanding the REGION address should be equivalent to the...