The «.less» extension can be skipped in the Less @import statements

@import 'order/_address';

is the same as

@import 'order/_address.less';

It matches the Less language specification: http://lesscss.org/features/#import-directives-feature-file-extensions
For some reason, Magento 2 core never uses the possibility to skip the *.less extension in @import calls.

How does it work: