Why block your content from people who want to see it; just stop supporting it, put up a blank css file for < IE9, let the site be broken.
Doing this is the easiest way to lose me as a viewer of your website... if I am blocked at work there is no way I would go back to the site once I am home using a modern browser... It just seems silly to me!
Now to our own site disallowing IE7 while being targetted at web professionals. Pretty much no-one doing serious web development will be limited to IE6/7 - let alone use it as their primary browser. If you do and your employer is short-sighted enough to keep at IE6, you'll be part of a very very tiny minority which will most likely still not have access to PHP5.3 either.
But I was thinking of things like the different browser (HTML5) Audio APIs 'we' are facing right now and my point was that you are probably better off just focusing on getting things right in one environment first before spending too much time on 'making it work for everyone'. Which is 'overrated' anyway, depending on the project. Just think of how Beatport.com is entirely based on Flash which is still the most convenient way of adding audio.