I recommend that you do as little in .htaccess as possible, and do as much in PHP as possible- this will make your application easier to maintain, as the PHP can do whatever it likes whereas .htaccess is limited.
Therefore the only things you need to set in .htaccess are things which cannot be set in PHP because it's "too late" - e.g. magic quotes, register_globals etc.
Disable session.auto_start in .htaccess, then manually set the session parameters as you like in PHP and call session_start() after you've got it set up appropriately.
This will mean that you don't need to hard code any paths. You can store the sessions in an application directory if you like.
As far as denying web access to include, data directories etc, is concerned, I normally put in a .htaccess in those directories themselves, containing the single line:
Deny From All
Which does the job nicely.
Mark