You are using shell syntax in your environment variable setup - I'm not sure if Apache will do what you want. The following lines are likely problematic:

SetEnv NLS_LANG `$ORACLE_HOME/bin/nls_lang.sh`
SetEnv PATH $ORACLE_HOME/bin:$PATH
[download]

You should really output the %ENV you get, and possibly hardcode the values instead of creating them dynamically.