So the benefit is one of speed? Or segregation - keeping the clean code from the dirty nasty hacks?
CSS hacks are only a technical workaround and provide little meaning to the CSS when viewed by somebody other than the author.
For some projects I separate layout, colours, fonts and hacks into their own CSS files. This is usually because I'm writing the CSS for somebody else to understand and maintain.
For my personal website I wouldn't want to separate all those facets. I'm happy with a single stylesheet containing everything as it's easier for *me* to maintain.
There is no cardinal rule -- simply deliver the solution that is best for your client.
-- tim lucas
http://www.toolmantim.com
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