[CarCdr]

Yikes!

If I understand, the only thing you are figuring out is which GIF to output, since that looks to be the only difference in the <a> tags you are generating.

One thing you could do is get rid of all the common tests. For example, your first group of tests, the first 18, are identical except for 2nd last test where you are checking field23 for specific colours.

So, for each group, start the group with the test for the common tests, then each test within the group will have only a single test.

Here is an example from that first group of 18 tests:

  <if condition="$userinfo[field13] != '' AND $userinfo[field13] != 'MINI Cooper Convertible' AND $userinfo[field13] != 'MINI One Convertible' AND $userinfo[field13] != 'MINI Cooper S Convertible' AND $userinfo[field24] != 'Black' AND $userinfo[field24] != 'Body Color' AND $userinfo[field24] != 'Other' AND $userinfo[field25] != ''>
     <if condition="$userinfo[field23] == 'Solid Black'"> u s e   t h i s   G I F... </if>
     <else /><if condition="$userinfo[field23] == 'Cosmos Black'">  u s e   t h i s   G I F... </if>
     ...
<else />
n e x t  g r o u p
...