I'm on Windows with cp1252 as the default encoding.
When I use -*- coding: c1252 -*- I get no problems.
When I use -*- coding: utf-8 -*- IDLE -r still opens the file with cp1252 encoding.
Python.exe opens the file with utf-8 correctly.

I think the problem is in Python32\Lib\idlelib\PyShell.py line 585:
In class ModifiedInterpreter:

    def execfile(self, filename, source=None):
        "Execute an existing file"
        if source is None:
            source = open(filename, "r").read() # this is the bug IMHO

The problem can be fixed with tokenize :
I'm sorry I never submitted a path and I have no access to the source tree from here, if someone cares to do it, do not hesitate.

    def execfile(self, filename, source=None):
        "Execute an existing file"
        if source is None:
            import tokenize
            source = tokenize.open(filename).read()

Yes, tokenize.open() should fix this issue, but you should close the file after using it. Use for example "with tokenize.open(): ...".

Can you write a patch? You can download the source code using Mercurial or download it manually from http://hg.python.org/cpython/file/tip

See also our http://docs.python.org/devguide/

Here is the patch:

diff -r e8da570d29a8 Lib/idlelib/PyShell.py
--- a/Lib/idlelib/PyShell.py    Wed Jul 27 21:28:23 2011 +0200
+++ b/Lib/idlelib/PyShell.py    Wed Aug 31 20:16:38 2011 +0200
@@ -582,7 +582,9 @@
     def execfile(self, filename, source=None):
         "Execute an existing file"
         if source is None:
-            source = open(filename, "r").read()
+            import tokenize
+            with tokenize.open(filename) as filein:
+                source = filein.read()
         try:
             code = compile(source, filename, "exec")
         except (OverflowError, SyntaxError):

Sorry for taking such a long time, I was on holidays.

New changeset fe7777f1ed14 by Victor Stinner in branch '3.2':
Issue #12636: IDLE reads the coding cookie when executing a Python script.
http://hg.python.org/cpython/rev/fe7777f1ed14

New changeset a8748022504f by Victor Stinner in branch 'default':
Merge 3.2: Issue #12636: IDLE reads the coding cookie when executing a Python script.
http://hg.python.org/cpython/rev/a8748022504f

Fixed, thanks for the report.

Python 2.7 is not affected by this bug.