As far as I understand, your configuration generates the following sourcemap code:
/*
Encoded Version:
{"version":3,"sources":["main.less"],"names":[],"mappings":"AAEA;EACE,yBAAA","file":"main.css","sourcesContent":["@import 'vars';\n\nbody{\n background-color: @blau;\n}\n"],"sourceRoot":"/source/"}
Your vars.less does not generate any CSS output and therefore should not be included in the original map.
Once your vars.less generates output, for example, add .selector {p:1;} at the end of this file, the file will also be included in the original map:
{"version":3,"sources":["vars.less","main.less"],"names":[],"mappings":"AACA;EAAW,IAAA;;ACCX;EACE,yBAAA","file":"main.css","sourcesContent":["@blau : #6621ab;\n.selector {p:1;}\n","@import 'vars';\n\nbody{\n background-color: @blau;\n}\n"],"sourceRoot":"/source/"}
Note that the lessc compiler has another option for source maps:
--source-map[=FILENAME] Outputs a v3 sourcemap to the filename (or output filename.map) --source-map-rootpath=X adds this path onto the sourcemap filename and less file paths --source-map-basepath=X Sets sourcemap base path, defaults to current working directory. --source-map-less-inline puts the less files into the map instead of referencing them --source-map-map-inline puts the map (and any less files) into the output css file --source-map-url=URL the complete url and filename put in the less file
gulp -sourcemaps produces the same result as compiling with the --source-map-less-inline and --source-map-map-inline