Well, I am not fond of either of the poll options, as neither addresses the problem I see with 3.X turning, which are those high HD, low powered undead.
I mean, why should a high HD zombie be harder to turn than a medium HD lich or vampire even counting in the lich's turn resistance? It makes no sense at all, and turning or damaging has the same effect. I really think that turning needs to be based more on type, and less on HD as the 3.X system just does not work at all.
But how to do it elegantly is the real question.