BTW, Mulberry (what I use) lets me "reply" to a message then select "Create new message", which effectively deletes the References header (and body and subject) from the new message while maintaining the addressing information. Highly recommended.
And if you did choose 'reply' but then change the subject, it will recognize that when you hit Send and ask if you still want to send it as a reply, or do you want it to be a new message...
There are a lot of nice things about Mulberry. It isn't free, but it's quite reasonably priced. It runs on Mac OS X, Solaris, Linux, and Windows. The Linux binary also runs on FreeBSD with the linux compatability module loaded. It supports multiple accounts and identities. But one of the things I like most about it is that it is one of the few MUAs that will monitor more than one mailbox in each account for new messages; which is particularly nice when using delivery-time filtering to put mailing list messages into per-list mail folders.
But I digress...
-Pat