Still having the issue when uploading files over a few MB in size. I think there might be an apache setting to change, but I am not seeing the Apache config on the file system. Can someone point me in that direction if they can’t offer a fix.
I will check those files, but I am a doubtful that the USER.ini and .HTaccess files have the same syntax and command structure as the PHP.ini file. Without a 1-to-1 identification I will be a bit lost in identifying the options to comment out.
I think you can forget about those files because their settings are set through Nextcloud admin page, which you did already (maximum upload size). Excerpt of the .htaccess file: