No. It is the master configuration file which sets various global options, and also provides details for some of the backends, not just the text one. The presence of the relevant .conf file for some other bakends enables those, but does not provide the options that control the core CDR processing.
If it were purely for text files, this part wouldn’t exist::
Everything before this in the sample file does, I believe, represent options that apply to all backends.
Anyone considering writing a feature request should probably review the other global options, and decide whether any of those might be of use to FreePBX users,