Most people who use .htaccess and ask about it on ServerFault should not be using .htaccess in the first place as that is an end-user solution never intended for administrators:
You should avoid using .htaccess files completely if you have access to httpd main server config file. Using .htaccess
files slows down your Apache http server. Any directive that you can include in a .htaccess file is better set in a Directory block, as it will have the same effect with better performance.
Source: Apache manual
But since most people who publish their configurations appear to be cargo cult programmers keen on copying .htaccess files blindly without understanding the reasons.