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Thanks Prudie, although presumably the point is that women ought to have the choice between smart heeled shoes and smart flat shoes. If they are happy with wearing heels then fine. If they aren't, perhaps because they do find them too uncomfortable, it seems harsh to make it a job requirement -- and one that applies to a surprisingly large number of jobs too.
I'm not sure that ties are in the same league for discomfort. I found them annoying, but hardly painful.