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Amp, nope. It's *exactly* the same as having a .htaccess file, it's just the htaccess file is dynamically loaded (and looked for whether or not it exists if AllowOverrides is turned on) and lets users control certain aspects of their apache config. Essentially it's just an extension of your conf file, but loaded for each hit, not all at one time.
Your way is actually better performance-wise, as long as you have AllowOverrides turned off. Apache doesn't have to make the I/O call to see if the file exists (and read it if it does) since it's all "hard coded".
peace,
-Phil
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