The following code will now generate identical obj file by MSVC, DMC/SC and BC:

void fpusave (char far* t)
{
#if defined(__BORLANDC__)
    _ES = FP_SEG (t);
    _BX = FP_OFF (t);
#else     // MSVC or DMC/SC
    __asm les bx,t
#endif
    __asm fnstcw  es:[bx]     // save IEM bit status
    __asm nop                 // delay while control word saved

#if defined(__SC__)
    __emit__(0xdb,0xe1);
#else
    __asm fndisi              // disable BUSY signal
#endif

    __asm mov     ax, es:[bx] // get original control word in AX
    __asm fsave   es:[bx]     // save FPU state
    __asm fwait               // wait for save to complete
    __asm mov     es:[bx],ax  // put original control word in saved state
}

void fpurest (char far* t)
{
#if defined(__BORLANDC__)
    _ES = FP_SEG (t);
    _BX = FP_OFF (t);
#else     // MS or SC
    __asm les bx,t
#endif

    __asm frstor es:[bx]
}