I'm guessing what you posted is for example purposes only? i.e both non-min and min versions are likely to cause problems.
Being WordPress and using templates as it does, I don't think hardcoding would result in too much maintenance costs.
And I don't see where using a script generated path prefix with hard coded file names would be much help.
I suppose you could use a type of config file to DEFINE paths/files CONSTANTS if you wanted to keep the info in a single file.