KAShirow,
I use the php header trick to serve up a random header image on my site. The only line in that file, though, is the one that sets the background image for the header.
Personally, I don’t think it’s the best idea to serve *all* of your CSS in this manner, as it cannot be cached by the browser, thus bypassing one of the great features of an external style sheet: the quick response of a page that is loading the CSS from cache.
One idea is to only put those parts that are dynamic in the php files. You could even have all your styles in one default style sheet (that, say, works for more modern browsers), then call the php style sheets to serve up alternate code for the other browsers. In other words, take advantage of the “cascade”. The browsers that don’t need the “hacks” can take advantage of the cached styles, while the others will get only partial caching.
-Tony