I don't believe you understood my statement.
I'm pretty sure I did, I'm not sure you understood my reply.
If these keyboards did not use a matrix, then they would be superior to keyboard encoders.
Only in the fact that you would have 101 total available inputs instead of 32 with a KeyWiz or 56 with an I-PAC/4.
Let's say you get one of these keyboards and wire P1B1 to L Ctrl for use with MAME. Now you want to play some PC app (say a pinball app) that uses Z for P1B1 and can't be reassigned.
You have the following options:
Reconfig MAME so Z is P1B1 and redo your hack (won't work if you run into two apps that you can't re-assign keys in).
Redo your hack so P1B1 is connected to Z before playing pinball, and back to L Ctrl before playing MAME. (Inconvenient to spend 15 minutes with a soldering iron before playing a different game).
Add an additional button on your panel for Z along with the L Ctrl button (could potentially end up with 101 buttons on your CP - not much better than a standard keyboard).
OTOH, with a commercial encoder -
You create a MAME config file with L Ctrl as Terminal 1, and a Pinball config file with Z as Terminal 1, write a software batch file that reprograms the encoder before launching Pinball and programs it back on exit, and then forget about it.
Like I said, I find it hard to believe it would be that easy.
If the only benefit of these keyboards is solder points, then it isn't worth my time to track one down and buy an adapter.
That's what we are trying to tell you. It isn't worth your time, in the vast majority of cases.