if( ! empty( $xoopsModuleConfig['tc_force_mod_rewrite'] ) || $tmp_array['link'] == TC_WRAPTYPE_USEREWRITE ) {
  $mod_url_rewrite = $mod_url . '/' . substr( $tc_rewrite_dir , 0, -1 ) ;
} else {
  $mod_url_rewrite = $mod_url ;
}

Alias /cms "C:\home\files\repo\xoops"
<Directory "C:\home\files\repo\xoops\modules\tinyd0">
  RewriteEngine on
  RewriteBase /cms/modules/tinyd0
  RewriteRule ^rewrite/tc_(.*).html$ index.php?id=$1 [L]
  RewriteRule ^rewrite/(.*.html?)$ rewrite.php?wrap=$1 [L]
  RewriteRule ^rewrite/index.php(.*)$ index.php$1 [L]
  RewriteRule ^rewrite/comment_new.php(.*)$ comment_new.php$1 [L]
  RewriteRule ^rewrite/comment_post.php(.*)$ comment_post.php$1 [L]
  RewriteRule ^rewrite/comment_reply.php(.*)$ comment_reply.php$1 [L]
  RewriteRule ^rewrite/comment_edit.php(.*)$ comment_edit.php$1 [L]
  RewriteRule ^rewrite/comment_delete.php(.*)$ comment_delete.php$1 [L]
  RewriteRule ^rewrite/(.*)$ content/$1 [L]
</Directory>