Although there are a lot of answers already, an important point is missing: Gernerally speaking, your question is not a question of style. It is a question of logic and should be guided by the imperative:

Be explicit!

Let's assume that COND is (COND A or COND B). Then, what is the proper meaning of else? (ok, that was purely rhetorical.)

In other words, except for the most trivial CONDs I would always use the most explicit form, even dispatch tables.

In reply to Re: if else and not reachable coding style by dokkeldepper
in thread if else and not reachable coding style by szabgab

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