As much as I agree with some of the statements I don't think you can put fault on the consumer who does not visit with IE. That would be like saying you can't come into our car wash because you drive a Honda. (kinda bad example because you could extend that onto ragtops and thus defeat my statement)
The responsibility lies with the business and the developer, not MS, not the web surfer. It was the responsibility of the business to determine their market and the resposibility of the developer to create a site to serve that market. Nobody said they had to use MS products or target IE as their standard browser.
Wait a minute... aren't layers a netscape extension? Looking back there was mention that layers was causing the problem. But looking in the code 'layers' is only variable naming for div tags, not actual layers. Sure enough, I don't see any tags and they should be client side. I don't think 'layers' are the problem. Absolute postioning in div tags, probably. Isn't that W3C compliant? If not the those specs realy need upgrading. I see netscape and macromedia and ms-excell references in that code. Interesting, macromedia code pulling content from an excell spreadsheet?. Probably could have reduced bandwith by using css and column tags.