I like the ability of doing multiple js and css files for
organizational value.
Mostly when working on a project that has several developers, it helps
reduce conflicts in version control, but also I come from a flash
background so I'm used to organizing by file instead of having long
scrolling files.
I could come up with an ant script that does some pre-processing on
the files but it would spit out files I didn't need in the end,
figures it was worth asking if includes were possible.
cheers.
-Pete