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The last example is not right.
Here is the correct one:

 >>> m = MIMEText.MIMEText(u"àèìòù", _charset="utf-8")
 
Traceback (most recent call last):
  File "<stdin>", line 1, in ?
  File "C:\Python2.4\lib\email\MIMEText.py", line 28, in
__init__
    self.set_payload(_text, _charset)
  File "C:\Python2.4\lib\email\Message.py", line 218, in
set_payload
    self.set_charset(charset)
  File "C:\Python2.4\lib\email\Message.py", line 260, in
set_charset
    self._payload = charset.body_encode(self._payload)
  File "C:\Python2.4\lib\email\Charset.py", line 366, in
body_encode
    return email.base64MIME.body_encode(s)
  File "C:\Python2.4\lib\email\base64MIME.py", line 136, in
encode
    enc = b2a_base64(s[i:i + max_unencoded])
UnicodeEncodeError: 'ascii' codec can't encode characters in
position 0-2: ordinal not in range(128)


So it seems that email.Message does not handle Unicode strings.

The code works if I set the charset to latin-1.