It totally depends. I am naming these by using the latest GoodGui and SNES dat, and I have it sort to directories. So I have a US, Euro, Japan, etc folders with those roms in them. No bad, overdumps, etc to mess with as they are in their own directory (and never really touched). So my artwork only applies to whatever is in those 3 folders, so only (U) (J) or (E) roms. If you went a step further and you chopped off the rom tagging, or ran the FATX renaming tool on them (which I assume you'll have to) then you'd have to repeat that process for the artwork. I have a nice little app that will convert the artwork to Xport standards, but then again this is a bit different as the file names won't change.
