error_reporting() may give unexpected results if the @ error suppression directive is used.
<?php
@include 'config.php';
include 'foo.bar'; ?>
config.php
<?php
error_reporting(0);
?>
will throw an error level E_WARNING in relation to the non-existent file (depending of course on your configuration settings). If the suppressor is removed, this works as expected.
Alternatively using ini_set('display_errors', 0) in config.php will achieve the same result. This is contrary to the note above which says that the two instructions are equivalent.