This is a spin-off of T2671: "Invalid option" with utf-16 config files (windows) which reports a similar problem for GnuPG's config files.
In T2671 Werner wrote:
It seems that editing a pre-created revocation certificate on Windows with Notepad doesn't let Kleopatra detect this correctly as OpenPGP file and thus refuses to import. Works on the command line but needs more testing.