It would be very nice, if the bean info.magnolia.module.templatingkit.resources.Resource had a property for conditional comments. If the property is set, the file is rendered in a conditional comment.

Example for js:

<!--[if lte IE 6]>
<script src="js/DD_belatedPNG_0.0.8a-min.js" type="text/javascript"></script>
<![endif]-->

Example for css:
<!--[if lte IE 6]>
<link href="stylesheets/ie6.css" rel="stylesheet" type="text/css" />
<![endif]-->