thank you! this sounds like a great beginner guide!
i still have a stock inc, don't have any issues with it (at least not yet), and am still running 2.2 (have ignored the 2.3 updates).
i've been debating rooting now as it appears simpler to do on 2.2 and before i start experiencing any "out of memory" or other common inc problems. i'm happy running 2.2 so i plan on skipping the gingerbread update part.
being proactive with something like this...
[MOD] Ext4 4 ALL! Gingerbread AOSP + GingerSense Update: 10/27 Normal dalvik fixed - xda-developers
In the end, it is up to you and your opinion is god in relation to your own phone. I will lay some things out for you, in the way that I view them.
Gingerbread itself is not the problem. It might be a small part of the problem, and only because with gingerbread comes more features and features tend to take up more space. Even so, it is going to be very limited. Most users run into issues because of a large amount of apps.
If being able to root easily in the future is your concern, get s-off. After that it doesn't matter what you do as long as you don't flash s-on.
I, personally, would recommend you get s-off, return to stock 2.2, upgrade to gingerbread, and see how you like it. Since you'll have s-off you can return to 2.2 if you wish, or you can root gingerbread.
If you eventually run into the low on space error with continued use of your phone (I've had mine for over a year and haven't) then you can apply the patch linked in that thread. It all depends on how you use your phone and what is right for you.
S-off is king.
Edit:
I replied here because I don't believe this is intrusive to the thread. For the very same reasons I listed above, I wrote the guide to help UnplugMe root her phone. I didn't recommend she return to stock because this is likely the last update this phone will get and having root won't hurt. If she ever needs it, she will have it without having to go through worrying about obtaining it. Kinda ripping off a band-aid at once sort of thing. Also, she has already run into the low on space once. Since you have not run into low on space, and have no specific purpose for root I made a different recommendation.