Hmm... good question. This makes me rethink a couple of things, as it is theoretically possible to use this in the admin to call an admin module's helper file. That would probably change not only this path but possibly even revert https://github.com/betweenbrain/joomla-cms/commit/31d1daf9622f75be00a697a19e96334e7844af4b, unless `JPATH_COMPONENT` will do that.