Plenty of developers write desktop software that only works on the Mac – why aren’t more people writing web apps that only work in truly modern web browsers? The first one to do it is going to be a sensation.
I think the answer’s quite simple – it’s frowned upon. New-wave web developers still take the high road when it comes to web apps; and the progressive enhancement battalion would undoubtedly be up-in-arms over such browser/feature targeting.
I have to say, I’m with Gruber on this one. I love progressive enhancement (and write all of my Sunday morning scripts with this in mind) but if 80% of an app’s functionality can only be served up in a modern browser does it make sense from a financial or even marketing standpoint to serve the possible 20% to Internet Explorer 6 users? Obviously, the question might change if the 20% possible is the 20% of core functionality that 100% of people use.

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