SELECT DISTINCT a.

Name0 AS [Machine Name],

b.SiteCode,c.FileVersion AS [IE Version],
d.Operating_System_Name_and0,
c.FilePath
FROM v_GS_SoftwareFile c INNER JOIN
v_GS_SYSTEM a ON c.ResourceID = a.ResourceID INNER JOIN
v_R_System d ON a.ResourceID = d.ResourceID INNER JOIN
v_FullCollectionMembership b ON a.ResourceID = b.ResourceID
WHERE (c.FileName = 'iexplore.exe') AND (c.FileVersion like '7.00.6000%' )
ORDER BY a.Name0

For count the IE versions installed on computers,below is simple report to use.

select filename as "executable name",left(FileVersion,14)as "File Version",

COUNT(*) as Total from v_GS_SoftwareFile where FileName='iexplore.exe' group by
FileName,FileVersion

Report for Computers which do not have have IE8 Installed (which may have IE7 or
IE9 ):

SELECT DISTINCT a.Name0 AS [Machine Name],

b.SiteCode,c.FileVersion AS [IE Version],
d.Operating_System_Name_and0
FROM v_GS_SoftwareFile c INNER JOIN
v_GS_SYSTEM a ON c.ResourceID = a.ResourceID INNER JOIN
v_R_System d ON a.ResourceID = d.ResourceID INNER JOIN
v_FullCollectionMembership b ON a.ResourceID = b.ResourceID
WHERE (c.FileName = 'iexplore.exe') AND (c.FileVersion not like '8%' )
ORDER BY a.Name0

Collection for computers which doesn't have Internet Explorer(IE8):

For computers with windows 7 operating system,IE8 will not register in add and
remove programs hence you can go with software file.This collection may list
IE6,IE7 and IE 9 computers.
select
SMS_R_SYSTEM.ResourceID,SMS_R_SYSTEM.ResourceType,SMS_R_SYSTEM.Name,SMS_R_SYSTEM.SM
SUniqueIdentifier,SMS_R_SYSTEM.ResourceDomainORWorkgroup,SMS_R_SYSTEM.Client from
SMS_R_System where SMS_R_System.ResourceId not in (select SMS_R_System.ResourceId
from SMS_R_System inner join SMS_G_System_SoftwareFile on
SMS_G_System_SoftwareFile.ResourceID = SMS_R_System.ResourceId where
SMS_G_System_SoftwareFile.FileName = "iexplore.exe" and
SMS_G_System_SoftwareFile.FileVersion like "8.%")

SCCM Collection for Computers with Internet explorer 8(IE8) :

select SMS_R_System.ResourceId, SMS_R_System.ResourceType, SMS_R_System.Name,
SMS_R_System.SMSUniqueIdentifier, SMS_R_System.ResourceDomainORWorkgroup,
SMS_R_System.Client from SMS_R_System inner join SMS_G_System_SoftwareFile on
SMS_G_System_SoftwareFile.ResourceID = SMS_R_System.ResourceId where
SMS_G_System_SoftwareFile.FileName = "iexplore.exe" and
SMS_G_System_SoftwareFile.FilePath like "%prog%internet%" and
SMS_G_System_SoftwareFile.FileVersion like "8.%" and
SMS_R_System.OperatingSystemNameandVersion = "Microsoft Windows NT Workstation 6.0"