internetheaven - 4:50 pm on Dec 12, 2007 (gmt 0) There is no possible legitimate use for, it can only be spamming.
The thing to consider as to whether something "can" penalise your site is - 'is there a valid use for this techinique?' Most black hat SEO techniques are in grey areas because there are also legitimate uses for some stuff such as cloaking. But this:
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There is no possible legitimate use for, it can only be spamming.