Does the .user.ini file work for subdirectories?

Question

Does the .user.ini file that controls folder specific PHP settings also descend into the subfolders?

I was reading a few websites and they suggest that

Answer 1

Instead of reading "few websites" I would sugest reading PHP manual:

Since PHP 5.3.0, PHP includes support for .htaccess-style INI files on a per-directory basis. These files are processed only by the CGI/FastCGI SAPI. This functionality obsoletes the PECL htscanner extension. If you are using Apache, use .htaccess files for the same effect.

In addition to the main php.ini file, PHP scans for INI files in each directory, starting with the directory of the requested PHP file, and working its way up to the current document root (as set in $_SERVER['DOCUMENT_ROOT']). In case the PHP file is outside the document root, only its directory is scanned.

http://php.net/manual/en/configuration.file.per-user.php