You said that she was close to the bd cut-off; does this mean that she is one of the youngest or one of the oldest in her current grade?

You're in such a tricky spot. I'd generally agree that it is desirable for a child who skips to be in the top 25% of the grade into which she is skipping, so I do see the point of the people who say that skipping her into a grade in which she'll be an average student isn't ideal. However, I also understand that she may be underachieving due to inappropriate work.

We agreed to skip one of our girls a grade and she was one who still fell near the top of the grade into which she was skipping. Our other child we haven't skipped and I don't imagine we will be choosing to do so in the future. She has been an underachiever at times and an erratic achiever. Some of her underachievement probably came from some time where she wasn't taught much and kind of coasted by.

Your dd is still early, early in her elementary experience. I wouldn't look at it as a now or never proposition. What I might consider is supplementing her education with something like Aleks or EPGY at home, seeking subject acceleration in her strongest subject next year, and then seeing where her achievement falls come the end of 1st grade. Maybe at that time her performance level will be such that it is obvious that the skip is warranted (or not).