I just downloaded Embarcadero Delphi 2010 (the trial version). tasm32 and the related stuffs (ilink32, implib, impdef, etc) are still available in it. Still they lack header files and import libs, but fortunately that can be solved by win2inc, implib, etc.
The final result can be called TASM32 SDK (in a similar way like MASM32 SDK do).
Considering Delphi is a commercial product, I plan to use this SDK for personal usage only (and of course non commercially).
Is this legal or not?