Per Toxies post at VPForums...
smb,smb1&smb3 were cleaned up/some ROMs exchanged to feature the correct 'mixture' of versions
Now there are 3 items available for download.
smb3.zip =
Old rom used before VPinMAME 3.5 (rev 9-20-2022)
smb3_rom for VPinMAME 3.5 (rev 9-20-2022) Zipped rom inside.zip =
New rom used with VPinMAME 3.5 Final
smb3 pre-initialized nvram for VPinMAME 3.5 (rev 9-20-2022).zip =
nvram for table to accept coins when using the new rom.
So if you are using the newest vpinmame 3.5 (rev 9-20-2022), you will need the new rom and new nvram file so coins are accepted.
The new rom is named "smb3_rom for VPinMAME 3.5 (rev 9-20-2022) Zipped rom inside.zip"
You will find the smb3 zipped rom inside of "smb3_rom for VPinMAME 3.5 (rev 9-20-2022) Zipped rom inside.zip" file.
Place smb3.zip in your roms folder.
Place smb3.nv in your nvram folder to allow for coin insert to be detected.