According to w3schools.com's browser stats, IE 6 is still sitting at 22.3% for September '08. This number is definitely too high to drop support for at the moment. I think that once the stats drop below the 8%-10% mark then there shouldn't be too much problem with dropping support. I think one of the big issues is to consider the templates use. If it's main function is for personal sites or for eye candy sites then dropping support would be less of an issue than if it's used for business purposes. If 10% of my potential customers can't effectively view my content, that could translate to a huge loss. In addition, large companies are usually slow to react to browser updates (please correct me if I'm wrong).
Just my opinion......

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