All pages generated by the CMS have these headers, so these files are php files.
But not all PHP files do have such a header.
These headers in the CMS are also produced, when Apache is set to
ExpiresActive Off
In that case, I would suggest that you look at all calls to header. It might be a variable that you should be looking for. Eg. something like header($foo)
I agree. But it could be read from many places. A config file or a database or some such thing. If you already grepped the code (case-insensitively), then I would find all calls to header and work back from there.
You said you scanned for session_cache_limiter, but did you check the value? It has a default, and I know I’ve seen that combination of values as a default before. All or part of it can be set via config file. You also might want to strategically sprinkle the code with calls to headers_list(). You might be able to divide and conquer your way to the origin.