There is really no simple answer to this question. My thoughts are that it should be based off of your desired demographic. If you are designing a site for people who are a little older and will be using older machines you should probably keep hacking and make the site work in IE6 and other older browsers. But if your site is more high-tech and your user base is predominantly on newer machines then you might not have to support it. Eventually this whole conversation will be mute because eventually computers with IE6 will hardly exist and the newer browsers are built much more to standards.
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Seth Goldstein is the Principal Creative Director at Goldstein Media LLC. He has been in the Web design and Internet marketing business for more than 10 years. A self-proclaimed technologist, Seth is addicted to all types of technology. He loves to help businesses of all sizes figure out the best way to use the Internet to grow their business.