Thinking out loud...
This will (likely) be a stream that parsers a sourceMappingURL comment from a file and passes it to a mapFn. If undefined or null is returned from mapFn, the comment should be removed from the original content. If a value is returned and is different from the original comment, it should replace the original comment (comparing original and new reduces the work done). If values are the same, ignore and pass the file on.