All KONAMI hacks where the sound CPU is multiplied by 2 can be safely removed.
Super Contra refresh at 57 Hz I believe should still stay here, It was changed to have perfect sync with a youtube PCB video IIRC. Though I don't think it's so important.
For the M72 bugs Haynor666 asked in another thread, they are all fixed except for the DBREED one.
About Racing Jam, I have no idea what to touch, those 3d games/drivers are beyond my skills and also I have very few time to compile a MAME version to test and so on.
Thanks.