Ok. Basically in your html code you created checkbox groups. Checkbox groups all have the same name but use different values. i.e.
<input type="checkbox" name="m_EmailGroups" value="User1">
<input type="checkbox" name="m_EmailGroups" value="User2">
<input type="checkbox" name="m_EmailGroups" value="User3">
If you check the first and second ones, they will be submitted as m_EmailGroups=User1&m_EmailGroups=User2. When we call $query->param("m_EmailGroups") in a list context, you get (User1,User2). The my @addresses ... line takes this list, wipes out all values that aren't keys of the %option_to_address hash, gathers the values for those keys and places them in the @addresses array. For the setup the email stuff here comment, I'm leaving that as a task for you to do. Just read up on Net::SMTP, specifically the recipient method.
Hope this helps.
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