I recently came across a use of the @import rule on Coda.com. They're actually using to import the main style sheet for the site, specifically the format:
<style type="text/css" media="screen">
@import url(./coda.css);
</style>
Which will hide the rules from Netscape 3 and IE 3 and 4. Since a web development tools primary audience will be using modern browsers, what other reasons would there be to use this rather then a link?