\documentclass{article}
\directlua{
function convert_char (char)
return unicode.utf8.char(string.byte(char))
end
function convert_line_bytes (line)
return string.gsub(line, ".", convert_char)
end
}
\usepackage{graphicx}
\makeatletter
\def\Gread@eps#1{%
\directlua{luatexbase.add_to_callback("process_input_buffer", convert_line_bytes, "8 bit input")}%
\Gread@generic{#1}\Gread@eps@aux
\directlua{luatexbase.remove_from_callback("process_input_buffer","8 bit input")}%
}
\makeatother