Here:
https://github.com/h5bp/html5-boilerplate/blob/master/.htaccess
They suggest to add directly to httpd.conf.
What is your opinion on this file?
Howdy,
Well, while that may be technically correct – I don’t think usage of a .htaccess file would cause a noticeable slowdown in most cases, outside of benchmarks timed to the millisecond. But that also depends on your needs – if you’re trying to get every ounce of speed out of your website, and milliseconds matter, then maybe putting it in the httpd.conf is the right option for you.
Certainly feel free to experiment! You can always benchmark both cases, and test what the speed difference is.
Personally, I think I’d just add that content to a .htaccess file in your public_html dir though 
-Eric