>>971 あぁ，そうか......

    RewriteCond %{HTTP_USER_AGENT} MSIE\s(?:[6-9]|\d{2,})\D|rv:(?:1\.(?:[89]|\d{2,})|[2-9]|\d{2,})\D.*Gecko/|Opera/(?:[89]|\d{2,})\D
    RewriteCond %{HTTP_REFERER} ^http://
    RewriteCond %{HTTP_REFERER} !^http://(?:\w+\.)?(?:2ch\.net|bbspink\.com)/(?:\w+/(?:|(?:subback|index)\.html)$|test/read\.(?:html|cgi)[#/]?)
    RewriteRule /?read\.cgi(/.*)?$ /test/read.html$1

の部分の条件に

    RewriteCond %{HTTP_COOKIE} !(?:^|;\s?)READJS="?off"?(?:$|;)

を付加すれば Ok のはず．