I've read it elsewhere in the past and all the css gurus seem to agree that divs are what should be used for layouts. Tables should only EVER be used for tabular data. That's what they're for. I used to use tables for everything because they were easy to position without knowledge of css. However, I do realize the benefits of using divs in terms of different style sheets. Just take a look at
css Zen Garden. I believe everything is with divs, and therefore, the different styles isn't something you could achieve with tables.