Sorry, but I did not understant what you said. What is a downlevel-revealed-conditional-comment ? :)
The conditional comments I am talking about are the ones defined by M$ :
<!--[if !IE]--> ... <![endif]--> is how it looks like in plain html.
The article on M$ is at :
http://msdn2.microsoft.com/en-us/library/ms537512(VS.85).aspx and you can clearly see that IE supports "The NOT operator".
AFAIK Haml generates these conditional comments, and should not really think they are nested ... for example in HAML
/[if lte IE 6]
sometext
will make a block in html that looks like this:
<!--[if lte IE 6]>
sometext
<![endif]-->
Why should /[if !IE] break?