FEATURE REQUEST: includeexpr enhancements

I'm currently fascinated by using includeexpr to link files together in an intelligent fashion. But I've been frustrated by it's limitations.
I think these two enhancements would be reasonable:

1) Expose the (current) source file in a v:XXX variable in addition to the v:fname filename string candidate.
This would be useful in limiting recursion level. My use case here is perl, but I'm sure this could apply to other languages. To summarize the use case, I'd like to have vim only search one level of includes. Perl has a *lot* of module re-use leading to a lot of recursion.

2) Ability to return an array/list of files.
Use case here, languages that allow including many files with one statement. Typically this is an include directory sort of call.

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