From the Introduction chapter of “GNU Gettext utility Manual”
In this manual, we use he when speaking of the programmer or maintainer, she when speaking of the translator, and they when speaking of the installers or end users of the translated program. This is only a convenience for clarifying the documentation. It is absolutely not meant to imply that some roles are more appropriate to males or females. Besides, as you might guess, GNU gettext is meant to be useful for people using computers, whatever their sex, race, religion or nationality!