All right, I'm going to give up on this as it's three days that I'm reading and testing solution.
I was having dozens of online rules in my httpd.conf file and all are working fine as soon as I remove the last rule that attempt to trap "all the rest of the path" non rewrited previously.
Initially I was thinking to some problems with the rules, but leaving ONLY the following
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^/.*$ /404.php [L,R=301]
results in both Firefox and Chrome claim a message like "This web page has a redirect loop." or "The page isn't redirecting properly".
However, if I have a look at the RewriteLog file it looks like the rule is correctly executed as the log contain the following
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (3) applying pattern '^/.*$' to uri '/testrere/'
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (4) RewriteCond: input='/testrere/' pattern='!-f' => matched
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (4) RewriteCond: input='/testrere/' pattern='!-d' => matched
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (2) rewrite '/testrere/' -> '/404.php'
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (2) explicitly forcing redirect with [
us.test.com...]
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (1) escaping [
us.test.com...] for redirect
127.0.0.1 - - [23/Nov/2010:12:10:59 +0000] [us.test.com/sid#22e775c0][rid#23033540/initial] (1) redirect to [
us.test.com...] [REDIRECT/301]
However, the above block of text is repeated another 20 times, with the only exception that from the second time onward the incoming request file is the 404.php file.
I really don't understand why such kind of strange behaviour.
Someone can help me understand where is my fault?