In normal WebForms scenario, any root-relative URLs (e.g. ~/folder/file.txt) inside CSS files such as:
.form { background-image: url(~/Content/I
Here are some resources on implementing IHttpModule to intercept web requests to your app...
Write/adapt one to check for filetype (e.g. pseudocode: if (request ends with ".css") ...)
then use a regular expression to replace all instances of "~/" with System.Web.VirtualPathUtility.ToAbsolute("~/")
I don't know what this will do to performance, running every request through this kind of a filter, but you can probably fiddle with your web.config file and/or your MVC URL routes to funnel all .css requests through this kind of a filter while skipping past it for other files.
Come to think of it, you can probably achieve the same effect inside an ASP.NET MVC app by pointing all your CSS refrences at a special controller.action that performs this kind of preprocessing for you. i doubt that would be as performant as an IHttpModule though.