It should be enough to support *.ini and *.ini.append.php.
This will improve performance of eZINI in for both normal mode and when file time checks are disabled as a lot of file_exists calls can be removed.

Note that these files are used some places, for instance by visual module.

Alternative is to change eZINI to store files it used for cache inside the cache, so a "devmode" (currently normal mode) can limit it self to only have to check those files instead of having to traverse for input files on every request.