The UnitExportsParser does not handle the following code correctly, if DELPHI2007_UP is defined:
unit bla;
interface
{$IFNDEF DELPHI2007_UP}
{$IFNDEF NO_DELPHI2007UP_HINT}
{$MESSAGE HINT 'Delphi <2007 not supported'}
{$ENDIF}
{$ELSE}
// some declarations here
{$ENDIF}
implementation
end.
It should parse the ELSE part but it skips it.
Fixing this is non-trivial and not worth the effort.