Second: I use only a CSS, and only a JS file, it takes a lot of sense because the client will cache them both the first time, so even without include it's ok most of the times.
Lastly: It's semantically not more complex than your. Just @define to define and @symbol to expand.
But of course it's just a point of view like many things in design. I wanted to share my view about this because I planned to write the interpreter for this stuff and write a blog entry. Thanks for your article I'm happy it makes sense for others to extend in some way the CSS in order to have some kind of symbols.
CSS gurus and standard fundamentalists will usually reply that with inheritance you should never need this kind of stuff, but they lies ;)
ruby {
.... ruby code defining stuff ...
}
attrib: @stuff
Self contained, not a new language, able to define stuff relative to other stuff.
@define companyred #ff5000
@define warningborder border: 1px red dotted
h1 {
color: @companyred;
} ....
So that the CSS file makes sense by itself.