I have faced an issue when moving Drupal site from stand alone installation to server managed by Aegir (multisite). Theme got messed up because some resources (mainly images) had hard coded paths starting with 'sites/all', some had 'sites/default' and under Aegir everything is in 'sites/{domain}', so it ended up with broken paths and 404 all over the place.
I started to wonder if there is a "safe" way of hard coding paths in theme or even content (HTML filter)? In theme this can be easily solved by e.g. base_path() or similar, but what if you work outside PHP?
Absolute paths are not a solution here since when you change domain it's same problem.