Yes, in Mp3tag scripting language the [...] square bracket clamp is an operator.
Once there is any tagfield content operator within the square bracket clamp, e. g. %TITLE%, which owns a value, then the entire content of the square bracket clamp will be come into usage.
This scripting line ...
[PERFORMER "$if(%ALBUMARTIST%,%ARTIST%,)"]... or written as ...
['PERFORMER "'$if(%ALBUMARTIST%,%ARTIST%,)'"']... has the meaning of ...
"If ALBUMARTIST exists, then write ARTIST, else write nothing."
If ALBUMARTIST does not exist, but ARTIST exist, then the result is the text:
'PERFORMER ""'Probably you want this expression ...
['PERFORMER "'$if2(%ALBUMARTIST%,%ARTIST%)'"']... with the meaning of ...
"If both tagfields do not exist, then the result is an empty string."
DD.20160314.1042.CET