These references and the files they refer to should be just .inc:
maintenance/updateArticleCount.php:13:require_once( 'updateArticleCount.inc.php' );
maintenance/importImages.php:14:require_once( 'importImages.inc.php' );
maintenance/reassignEdits.php:14:require_once( 'reassignEdits.inc.php' );
maintenance/deleteOrphanedRevisions.php:15:require_once( 'deleteOrphanedRevisions.inc.php' );
docs/php-memcached/Documentation:166:require("MemCachedClient.inc.php");
In fact some smaller ones could be merged with their .php counterpart.
Version: 1.16.x
Severity: enhancement