#pragma once is a widely supported compiler pragma, even though it is
not part of the C++ standard. Many of the issues keeping #pragma once
from being standardized (distributed filesystems, build farms, hard
links, etc.) do not apply to CMake - it is easy to build CMake on a
single machine. CMake also does not install any header files which can
be consumed by other projects (though cmCPluginAPI.h has been
deliberately omitted from this conversion in case anyone is still using
it.) Finally, #pragma once has been required to build CMake since at
least August 2017 (7f29bbe6 enabled server mode unconditionally, which
had been using #pragma once since September 2016 (b13d3e0d)). The fact
that we now require C++11 filters out old compilers, and it is unlikely
that there is a compiler which supports C++11 but does not support
#pragma once.
The ambiguous extension logic is an old behavior that ends up taking
lots of extra compute cycles to execute. This is triggered by various
CMake codepaths which pass extension-less paths down when CMake actually
knows that they are not ambiguous. These codepaths will be indicated in
upcoming changes.
Various APIs have gained a cmSourceFileLocationKind parameter, but they
are all optional and default to the existing behavior.