Using INCLUDECSS and INCLUDEJS no longer behave as they do in 3.1, and fail to find the designated files in the ACP of 3.2.x.

In an /adm/style/template file:
<!-- INCLUDECSS file.css --> or
<!-- INCLUDECSS @acme_demo/file.css -->
Neither work. Both try to locate files by using the full root path in the url.

So you get, which does not exist:

http://localhost:8888/Users/path/to/htdocs/phpBB/ext/acme/demo/adm/style/file.css

Instead of the expected:

http://localhost:8888/phpBB/ext/acme/demo/adm/style/file.css