Hahahahah
Yeah right :P
Ok here's what I think, correct me if I'm wrong oh techless one:
Once this is inserted in to the root .htaccess:
AddType text/x-server-parsed-html .html
AddType text/x-server-parsed-html .htm
The server will then parse every .html and .htm file that is called and check for virtual includes and include them before serving.
It’s very handy to use this for sponsor codes as you can change out hundreds of links by simply editing 1 .txt file.