We're down to 37% IE these days. Only 8% are IE6, for a total of under 5% IE6 usage.
I don't really know what the difference is between our site and the sites that say they have 65% IE still... it's not at all oriented towards techy type people. We have 45% FF and 15% Safari.
It's a significant enough number of people to test new features with IE6, but not enough to go wild trying to make it perfect. If I was developing sites for clients, I'd go for option #1.