Modify the line 315 of rom_sbs.pl to access cpp.exe when not building for Unicode.
# component name "Template Variant"
component base_template
source \sf\os\kernelhwsrv\bsptemplate\asspandvariant\template_assp
source \sf\os\kernelhwsrv\bsptemplate\asspandvariant\template_variant
source \sf\os\kernelhwsrv\bsptemplate\asspandvariant\base_template.mrp
source \sf\os\kernelhwsrv\bsptemplate\asspandvariant\base_template.history.xml
source \sf\os\kernelhwsrv\bsptemplate\asspandvariant\distribution.policy.s60
binary \sf\os\kernelhwsrv\bsptemplate\asspandvariant\template_variant all
exports \sf\os\kernelhwsrv\bsptemplate\asspandvariant\template_variant
notes_source \component_defs\release.src
ipr E
ipr T \sf\os\kernelhwsrv\bsptemplate\asspandvariant\template_variant\test