The whole point of this persons post was to either:
a.) Put the .inc files outside of the web root, or
b.) Secure the web directory so that no one is allowed to access it
If the directory is secured as he showed in his post, I don't know that all of this is really necessary. I suppose some freak accident by the host might disable .htaccess files and a malicious person might get lucky, but how often does that happen??
Personally, I would definitely go for the directory above your web root. If you can not do that, perhaps mix and match the above suggestions: secure the directory with a .htaccess file, and use something like .inc.php for a file extension (ex. config.inc.php) so that you know the files are special include files (.inc) but they can be secured using PHP, such as checking for a defined constant (kakki gave a coding example of this).