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As it turns out, simply importing all old 32-bit key values into the Wow6432Node isn’t the complete answer.

If you are using Delphi Environment Variables (as we are) and loading those into the FinalBuilder environment, then those values need to be imported in the 64-bit registry after all !  This may also apply to Library Path settings but to be honest at this stage I am just happy to get a build up and running, so I have imported both the Environment Variables and Library Paths to both HKCU\SOFTWARE and HKCU\SOFTWARE\Wow6432Node.

At some point I might revisit this and figure out which area the Library Paths need to be for certain.