Entirely.

The argument often heard though is 'but windows'. Though if windows lacks env (or Cron, or chroot, etc) the solution would be to either move to an env that does support it, or introduce some tooling only for the windows users.

Not build a complex, hierarchical directory scanner that finds and merges all sorts of .env .env.local and whatnots.

On dev I often do use .ENV files, but use zenv or a loadenv tool or script outside of the projects codebase to then load these files into the env.