There's some thought been given to multi-level sourcemaps, which are needed for template->js->minified->concatenated... type mappings - see https://docs.google.com/document/d/1U1RGAehQwRypUTovF1KRlpiO...
Also there's something on the feature roadmap for firefox to cover css sourcemaps. Not much info, but its a start: https://wiki.mozilla.org/DevTools/Features/CSSSourceMap
If you tried to apply the same thinking to everything in the UI, you'd hit sprites soon enough. It'd be interesting to have enough info that given an (x,y) in an image we can say what the source files were. This is the kind of thing where the http header in that sourcemaps v3 proposal would apply.