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I think for some people it's more of a grammatical thing. Since most acronyms are all capitals, some people feel the need to capatilize it too, even though most people use "lol" for somewhat funny things, and some people use "LOL" for exceptionally funny things. It just depends on the person.
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\"I firmly believe that any man\'s finest hour, the greatest fulfillment of all that he holds dear, is the moment when he has worked his heart out in a good cause and lies exhausted on the field of battle - victorious.\"<br />-Vince Lombardi
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