I really don't understand what your problem is. The MAME 0.105 cheat file should work fine with MAME 0.103u2...whether it works with MAME32 is another issue though (did work for MarioMania so I suppose the issue is more at your end). MAME32 hasn't got a good reputation with the cheat engine...though it 50:50 to what's the 'cause'
I wish you luck with finding old binaries of MAME32/UI if that's your problem, as they drop off the internet rather rapidly.
You have done the following things?:
1. Goto the Options Menu, and select "Default Options". Go to the Miscellaneous tab and check the box that says "Enable Game Cheats".
2. Unzip the cheat.dat and place the cheat.dat file in the same directory as MAME32.exe (not just drop it onto your desktop).
Eg These should exist if your mame dir is c:\mame\ :-
3. Press TAB ingame....you should have a cheat menu.
Servicing your cheating needs since 1985
Grab the latest cheat files:
MAME 0.156 XML cheat collection 26 NOVEMBER 2014) from http://www.mamecheat.co.uk
or direct from:-http://www.mediafire.com/download/vz5w1 ... at0156.zip
(ZIP Archive 805 KB)