What takes time is figuring out where the files are actually located in the include path. If you got multiple locations in your include path, PHP will search each location until it either finds the file or fails (in which case it throws an error). That's why you should put the include path where most of the included files are to be found on top of the include path.
If you use absolute paths in your include path, PHP will cache the path in the realpath cache, but note that this gets stale very quickly. So yes, including ten files is potentially slower than including one large file, simply because PHP has to check the include path more often. However, unless your webserver is a really weak machine, ten files is not enough to make an impact. This gets only interesting when including hundreds of files or have many locations to search, in which case you should use an OpCode cache anyway.
Also note that when including files, it is not good practice to include each and every file right at the beginning, because you might be including files that are never called by your application for a specific request.
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