It's only a better job for PHP if you're already using PHP. LESS can
be invoked through a ruby script and compiled on the fly, there is no
inherent difference between a ruby & a php implementation, apart from
the language itself.
I am however totally for a php implementation, and will support it
best I can.
Leaf Corcoran's gotten pretty far actually, you can check out his
preview here:
http://leafo.net/lessphp/
Nothing's released yet, but it looks like it's well underway.