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Interesting tweet today from Matt Cutts:
Google will [look] more at cloaking in Q1 2011. Not just page content matters; avoid different headers/redirects to Googlebot instead of users.
note - he added the word [look] in a later comment
[edited by: tedster at 3:03 pm (utc) on Dec 29, 2010]
[edit reason] fixing a back end error [/edit]