Version 3.0 will basically have a complete rewrite of the logic behind merging of JS and CSS files.
The current method works fine when scripts and css files are properly enqueued using the official wordpress hooks, however, as I frequently see, many people simply hardcode new files into the header or footer of their themes, and many plugins simply decide to print javascript tags or css code, without enqueueing.
That makes it difficult for FVM to capture those files, which most of the time causes no trouble, but on some edge cases it breaks the design.
Ideally, the order of scripts and css files should be preserved, which depending on the situation is not always possible with the current method.