The question of developing web sites for Netscape users is getting to sound a lot like the question about developing applications for Mac users. Why do it?
Fortunately for everyone, and especially folks like me, the answers are more compelling (and heartening) every day. A List Apart has taken on the Netscape question, and O'Reilly continues to offer answers to the Mac question.
But, in spite of any argument one way or the other, always keep in mind one crucial question. Who is your target audience?