In my working directory I have two files: index.php and .user.ini:
.user.ini:
display_errors=on
; http://be2.php.
In the documentation it says:
These files are processed only by the CGI/FastCGI SAPI
and
If you are using Apache, use
.htaccessfiles for the same effect.
So if you run PHP as an Apache module, from the commandline, or using the builtin-Server, the .user.ini-files are not processed.
To find out your Server API, simply generate a PHP script with the following content and call it in your webbrowser:
phpinfo();