www.myhotfb.com Statistics : Server Info
Web Server : Apache
Log Location : Don't display

PHP version : 5.6.32
PHP ini file location : /home/sys/php5.6/php.ini
PHP Log : Web server's error log
Memory available : 134,217,728
Memory used : 10,149,832
POST maximum size : 67,108,864
Upload maximum size : 33,554,432  

As you can see I have declared the followings:

Memory Limit  128M
Post Max Size  64M
Upload Max File Size 32M
Max Execution time 90

However, in .htaccess of elgg version Release - 2.3.4, Version - 2016092300 the .htaccess file declaration is as following:

<IfModule mod_php5.c>
 # If using PHP 5.6

 # limit the maximum memory consumed by the php script to 64 MB
 php_value memory_limit 64M
 # post_max_size is the maximum size of ALL the data that is POST'ed to php at a time (8 MB)
 php_value post_max_size 8388608
 # upload_max_filesize is the maximum size of a single uploaded file (5 MB)
 php_value upload_max_filesize 5242880
 # on development servers, set to 1 to display errors. Set to 0 on production servers.
 php_value display_errors 0
</IfModule>

unlike other elgg releases, this file (.htaccess) already existed, and didn't get generated during installation.
My Question is shouldn't the above values be in sync with values declared in PHP? or should I keep it as it is
to ensure performance from the prospective of memory being consumed due to any plug or other issues, and in such event
it the above .httaccess will limits mem consumsion to 64M and not crash the server or overload the server.

Common sense didtates that the .httaccess mem declaration should match php declaration.
What are your thoughts? Please advise.