Changes made for BCB5(3) and some open questions:

cvTypes.h  line 266
#if defined _MSC_VER || defined __BORLANDC__         

cvSwitcher.cpp
in 
static int get_processor_type( void )
    xor eax, (1 << 21)       line 134      changed to    xor eax, 200000h
    _emit 0x0f               line 148	    change to     db 0x0f
    _emit 0xa2               line 149       change to     db 0xa2

cv.hpp  used by cvimage.cpp and camshift.cpp
template <class Storage = CvArray<Val> > class CVHistogram         
line 302
#ifdef __BORLANDC__                             <<< add following lines
template <class Storage = CvArray<class Val> > class CVHistogram
#else
template <class Storage = CvArray<Val> > class CVHistogram
#endif

cvhoughp.cpp and cvhoughdiv.cpp add in top
#ifdef __BORLANDC__                             <<< add following lines
#define __forceinline  __inline
#endif

cvmorph.cpp
ifdef _DEBUG  removed from lines 102 and 155 otherwise the assert arguments on line 227 are not working

_cv.h
The following has been added:
#ifdef __BORLANDC__                             <<< add following lines in top
#define WIN32
#define CV
#define CV_DLL
#define WITH_IPL
#undef  _CV_ALWAYS_PROFILE_
#define _CV_ALWAYS_NO_PROFILE_
#endif

cverror.h
#else #ifdef _DEBUG    changed to #elif defined _DEBUG

_CVARR.H
The following has been added to the top:
#include "cv.h"
#include "_cv.h"
line 100
The CV_INLINE has been commented
/*CV_INLINE */ CvDataType icvDepthToDataType( int type );
/*CV_INLINE */  CvDataType icvDepthToDataType( int type )