If condensation forms on the coated surface of a single glazed Low E glass, e.g. ComfortPlus™,  the glass loses its low emissivity performance characteristics and behaves like normal float glass. In other words, it provides no additional benefits in terms of reducing heat loss from the building whilst the condensation is present. If there is a chance of condensation forming on the inside of the window on the coated glass surface (i.e. in very cold climates), then the best solution is to use a double glazed unit incorporating a low emissivity glass. This further reduces the U value of the glass, keeps the inner face of the double glazed unit warmer and therefore minimises the chances of condensation forming.