It looks like Nick Fitzgerald proposed the //#implicitSourceMap directive to eliminate the need for the min file to contain the explicit name of the map file. However, there is the reverse path as well; the map file currently contains the explicit name of both the minified and unminified script files.
The jQuery discussion about removing the sourcemap comment in the next release is here: http://bugs.jquery.com/ticket/14415 . We could continue to generate a map so it would be usable if the the user could manually turn on the map from dev tools and/or edited the min file. The //#implicitSourceMap directive only (partially) addresses the first bullet in the ticket.