Is your request related to a problem?
#1026 (comment)
Removing _rebaseReferenceForStaticIncludes which is used on static <includes> during the preprocess stage seems to have no effect on the generated output.
Inspecting said code and _rebaseReference in the main parser, it seems both functions do the same thing, in that it renders {{baseUrl}} according to the location ( site ) that the included file is in.
Describe the solution you'd like
Let's investigate whether we could unify the baseUrl resolving process to either the preprocess stage, or resolveBaseUrl only, which should make for better code readability and maintainability.