A couple reasons...

1. Mime types

If your css files end in .foo instead of .css, the web server won't send the
appropriate "text/css" type unless it has been explicitly configured to do
so. Even though you might be saying <link type="text/css" ...>, user agents
are supposed to respect the content-type header sent with the file, which in
this case would likely be "text/plain", so in standards-compliant browsers,
the style sheet wouldn't be loaded.

2. Internet Explorer

Internet Explorer has historically relied on the file extension in the url
to determine what type of content it is, sometimes ignoring the content-type
or other indicators. In this case, it probably wouldn't be an issue, but it
is something to be aware of.

Jon

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