Pretty simple one here that I had trouble finding anything while googling so I thought I'd add it. If you want to mark a masterpage (or custom action or whatever) as a v4 (SPS 2010) item while provisioning a site, you use the "UIVersion" property.
<File Url="SomeV4.master" Type="GhostableInLibrary"/>
<Property Name="Title" Value="Some Master Page v4" />
<Property Name="MasterPageDescription" Value="SomeMaster Page" />
<Property Name="ContentType" Value="Publishing Master Page" />
<Property Name="UIVersion" Value="4" />
</File>
(sorry about formatting - I don't have my nice VS add-in installed)
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