Questions about .htaccess code (3)

I’ve found examples of .htaccess code to (1) block the include-only files by using RewriteRules, and (2) restrict PHP file execution in the /wp-includes/ directory by using Order Allow, Deny. I presume that the code using the RewriteRules is put in a .htaccess file in the root directory. The code using the Order Allow, Deny is put in a .htaccess file in the /wp-includes/ directory. I would like to know if the codes are going to accomplish the same function and/or different functions. And which code do you suggest using to restrict PHP file execution in the /wp-includes/ directory?

Example (1)
# Block the include-only files
<IfModule mod_rewrite.c>
RewriteEngine On
RewriteBase /
RewriteRule ^wp-admin/includes/ – [F,L]
RewriteRule !^wp-includes/ – [S=3]
RewriteRule ^wp-includes/[^/]+\.php$ – [F,L]
RewriteRule ^wp-includes/js/tinymce/langs/.+\.php – [F,L]
RewriteRule ^wp-includes/theme-compat/ – [F,L]
</IfModule>

Example (2)
# Restrict PHP File Execution (in the /wp-includes/ directory)
<Files *.php>
Order Allow, Deny
Deny from all
</Files>