I reckon a setting sun low down on the horizon has lost most of it's power and would be fine. After all millions of people have taken shots like that. I would never point the camera and look through the viewfinder at the full bright sun especially with a telephoto on but who would as it would never be photogenic anyway unless it was something like an eclipse of the sun. In that case put the camera on a tripod and allow the image coming through the view finder to fall on a piece of white card and look at the card for composition etc. You need special glass/goggles to look directly at the full sun with the naked eye let alone through an optical instrument.
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