In the game Van der Berg - Kramer in 1950, they followed the following move order in the Queen's Gambit Declined
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1. d4 d5 2. c4 e6 3. cxd5 exd5 4.Nc3 Nf6 5. Bg5 Be7 6. e3 c6 7. Qc2 O-O 8. Bd3 Nbd7 9. Nf3 Re8 10. O-O Nf8 11. Rab1 g6 12.b4 a6 13.a4 Ne6 14.Bh4
But what is the subtlety of playing ...a6 before ...Ne6?