Conditional Comments are still broken, please take a look at the following HTML.
<!--[if ie 7]><comment><![endif]-->
<p>Conditional Comments</p>
<!--[if ie 7]></comment><![endif]-->
<p>Conditional Comments</p>
In IE7B2P this incorrectly causes the last paragraph to be hidden. As you can see the <comment> tag is opened and closed before the last paragraph, yet for some reason IE appears to disregard the closing tag.