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Can anyone tell me, why the conditional comment is used?
Will it affect the IE browsers below version 9 ?
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The code sandwiched between the opening and closing tags here will only affect Microsoft Outlook 9 or later clients. Note that because it says mso rather than IE, it does not affect Internet Explorer.
A quick breakdown of Outlook versions:
For a more detailed explanation, you can see this helpful page from Mailchimp
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