It allows you to include conditional statements in your templates. For example, on my site which is PDA-oriented, I want to display a different layout if a visitor is using a PDA browser (e.g. Pocket Internet Explorer), which obviously has a lot less screen space to play with.
Therefore, I would include a conditional check to see whether a PDA browser is detected or not before deciding which elements of the template to display, and what the layout should be.
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