@cl,
This code as written is self-sufficient. You create a file with this code in it, called something like my_css.php, then call that file as the linked stylesheet <link rel="stylesheet" href="<cms:show k_site_link />my_css.php">. Couch doesn't need to be involved at all.
What would you want a Couch tag to do? Embed the combined and minified file in the <head>? Create the external css file on the fly? Maybe make the my_css.php file Couch managed? What exactly is the goal?
This code as written is self-sufficient. You create a file with this code in it, called something like my_css.php, then call that file as the linked stylesheet <link rel="stylesheet" href="<cms:show k_site_link />my_css.php">. Couch doesn't need to be involved at all.
What would you want a Couch tag to do? Embed the combined and minified file in the <head>? Create the external css file on the fly? Maybe make the my_css.php file Couch managed? What exactly is the goal?