>If you haven't already, check out John Swenson's article (MSDN) on Microsoft's New HTML Help. Pay particular attention to the end of the article where he states that IE3 or IE4 will have to be installed on a user's machine for a MS HTML Help system to function properly.
Jeff,
Any user that has Win95 or WinNT 4.0 or higher has IE on their machine whether they use it for their browser or not. Your point is moot.