On lower environments if we want to view the ShowConfig we follow the URL mentioned below:
To access this URL the Sitecore and underneath folders should be accessible. But on Content Delivery most of the Client wants the Sitecore pages to be blocked, specially the Login and other Admin Pages.
This is an instrument to get all your Sitecore configuration files and output single summarized configuration file that will be actually used by Sitecore CMS. It also can merge it with ASP.NET sections of web.config and also sort all XML elements to make them easier to read and compare without doing any logical changes.
New feature of 1.4 is downloading default configuration for the specific Sitecore version for comparison with the actual.