Using Paul Smedley's SANE v1.0.27 build from 21st March 2019.
And
USBRESMG.SYS (5th June 2006)
Signature: @#Froloff&Son:1.6#@ OS/2 USB Resource Manager
Vendor: Froloff&Son
Revision: 1.06
File Version: 1.6
Description: OS/2 USB Resource Manager
with matching USBCALLS.DLL (5th June 2006).
I've never been able to get SANE working with the latest versions of USBRESMG.SYS and USBCALLS.DLL.
but then I've also gone back to 16bit USB drivers as the 32bit ones do not print to my HP Deskjet 9300 unless it is turned on first when the computer is booted.
Scanners known to work.
======================
Epson Perfection 1240U (USB)
Epson Perfection 1660 Photo (USB)
HP ScanJet 2200C (USB)
HP ScanJet 3300C (USB)
HP ScanJet 5200C (USB & SCSI)
HP ScanJet 3C (SCSI)
HP ScanJet 4C (SCSI)
Canon CanoScan 3200F (USB)
PS, the HP ScanJet 4C and Epson Perfection 1660 Photo where originally from Paul Smedley