1)procedure WndProc_LVSubitemDraw comment have some special char, can't compile in chinese windows
2)destructor TMenu.Destroy memory leak, use FastMM4:

 if FParentMenu <> nil then
 begin
   Prnt := FParentMenu;
   Next := Prnt.RemoveSubMenu( FId );
   FParentMenu := nil;
   Prnt.FMenuItems.Remove( @ Self );
   if Next = nil then Exit;
end;

need changed to:

 if FParentMenu <> nil then
 begin
   Prnt := FParentMenu;
   FParentMenu := nil;
   Next := Prnt.RemoveSubMenu( FId );
   Prnt.FMenuItems.Remove( @ Self );
   if Next = nil then Exit;
end;

a more good change:

 if FParentMenu <> nil then
 begin
   Prnt := FParentMenu;
   Next := Prnt.RemoveSubMenu( FId );
   //FParentMenu := nil;
   Prnt.FMenuItems.Remove( @ Self );
   if Next = nil then Exit; {>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>}
 end;

function TMenu.RemoveSubMenu( ItemToRemove: Integer ): PMenu;
{$IFDEF DEBUG_MENU}var OK: Boolean; {$ENDIF}
var M: PMenu;
begin
 Result := Items[ ItemToRemove ];
 if Result = nil then Exit; {>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>}
 M := Result.FParentMenu;
 if M = nil then M := @Self;
 {$IFDEF DEBUG_MENU} OK := {$ENDIF}
 RemoveMenu( M.FHandle, Result.FId, MF_BYCOMMAND );
 M.FMenuItems.Remove( Result );
 {$IFDEF DEBUG_MENU}
 if not OK then
   ShowMessage( 'Error removing menu: ' + Int2Str( GetLastError ) + ' - ' +
                SysErrorMessage( GetLastError ) );
 {$ENDIF}
 if Count = 0 then
 begin
   Result.FParentMenu := nil;
   Result.Free;
   Result := nil;
 end;
 RedrawFormMenuBar;
end;

final solution:

function TMenu.RemoveSubMenu( ItemToRemove: Integer ): PMenu;
{$IFDEF DEBUG_MENU}var OK: Boolean; {$ENDIF}
var M: PMenu;
begin
 Result := Items[ ItemToRemove ];
 if Result = nil then Exit; {>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>}
 M := Result.FParentMenu;
 if M = nil then M := @Self;
 {$IFDEF DEBUG_MENU} OK := {$ENDIF}
 RemoveMenu( M.FHandle, Result.FId, MF_BYCOMMAND );
 M.FMenuItems.Remove( Result );
 {$IFDEF DEBUG_MENU}
 if not OK then
   ShowMessage( 'Error removing menu: ' + Int2Str( GetLastError ) + ' - ' +
                SysErrorMessage( GetLastError ) );
 {$ENDIF}
 //if Count = 0 then
 begin
   Result.FParentMenu := nil;
   Result.Free;
   Result := nil;
 end;
 RedrawFormMenuBar;
end;

KOL 3.20 new function and procedure is not  UNICODE, i think this break 3.18's Unicode style

This method solves the problem of memory leaks on destruction menu?

modify two method can solves menu meory leak
1)destructor TMenu.Destroy
   //FParentMenu := nil;
2)function TMenu.RemoveSubMenu( ItemToRemove: Integer ): PMenu;
//if Count = 0 then
begin
  Result.FParentMenu := nil;
  Result.Free;
  Result := nil;
end;

So, it's great. Thx!