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IE9 final will need a little bit of Windows 7 SP1.
Internet Exporer 9 beta hit the public during the middle of this month, which showed off the new browser's tight integration with Windows 7's newest features.
Last week, a TechNet FAQ stated that Windows 7 Service Pack 1 would be required for the install and operation for the final version of Internet Explorer 9, but that was in error.
Microsoft has updated its FAQ to clarify that, while IE9 does use new OS features that aren't available in the RTM build of Windows 7, the SP1 won't be required. Instead, IE9 will install additional system components that are part of SP1 into the Windows 7 RTM.
From the FAQ (http://technet.microsoft.com/en-us/library/ff973977.aspx):
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