SetHandler directive not working as expected

Hello everybody,

Why does SetHandler directive not working in the Directory directive, and should be wrapped in FilesMatch directive ?

Code:

    # Not Working
   
    <Directory /var/www/clients/*/*/web/upload>
   
            SetHandler none
            #SetHandler default-handler
            #SetHandler text/plain
           
    </Directory>

   
    # Working
   
    <Directory /var/www/clients/*/*/web/upload>
            <FilesMatch ".+\.ph(p[345]?|t|tml)$">
                    SetHandler none
                    #SetHandler default-handler
                    #SetHandler text/plain
            </FilesMatch>
    </Directory>

Server version: Apache/2.4.18 (Ubuntu)

Thank You in Advance,