There have already been good code examples so I skip that part.
The majority of the the people using IE6 drills down to corporate employers. In some cases, they can't upgrade. Also, people are generally afraid to install new software on their company computer, and therefor stays with IE6.
Doing scripts like these might help. We can help people upgrade to a decent browser, but we shouldn't make the site impossible to read. Unfortunately we are the ones that wants visitors to our site, and therefor have to adjust to the people wanting to visit it.
At the moment there are about 7.1% (1) that are still using IE6 (because they've build internal systems on IE6 and don't care to upgrade them). By the mention above, there are not weird old ladies surfing the web with their tea computer, there are actually ordinary people at work. And we all now what we do at work, surf the web.
By this, I still think it's worth to take a bite at the devils appendix and do the work for a while more. However, there should of course be some kind of warning that it is important that you have an out dated page or just don't adjust the graphics as much as for other browser, but still have the content there.
(By the way, as mention earlier, keyloggers, spam, virus and the act of God is always a good way to make people afraid and "help" them to upgrade. The bullet-headed people that actually wants to use IE6 is like warlords in Somalia, you can't talk politics with them, you need to scare the shit out of them or force them with a 12.7mm machine gun! (hard but true).)
And yes, I dislike IE6 too.