I haven't heard that one before... I would be interested in where you picked that up. I would theorize it MAY be possible if you set Apache to parse .htaccess files as PHP files (I'm not sure though because Apache usually never lets you load .htaccess pages from a browser). I'm also not sure if you would want to have it parse your .htaccess files.
Are you sure it wasn't something more along the lines of using Apache's ability to auto prepend/append a file to pages that are loaded? I fuzzily remember that can be set in .htaccess files as a directive. That way you could have it auto prepend a PHP file on every page that you load.
Sorry if that wasn't much help, but that one is new to me.
Tim Frank