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After more than 13 years, and tens of thousands of questions, Moz Q&A closed on 12th December 2024. Whilst we’re not completely removing the content - many posts will still be possible to view - we have locked both new posts and new replies. More details here.
The tag is to prevent Microsoft Smart Tags from rendering. It was only included in beta versions of IE6, and no other browsers since. It's not worth including; you can safely delete these tags.
An explanation of smart tags on wikipedia.
The same question on stackoverflow.