[Sorry I didn't see the post on Page 2 before I posted, I only looked at Page 1 & 3.]
Just to get back a little closer to LesSmith's original post (not that the subsequent discussion wasn't educational or beneficial),
Zeldman's A List Apart web magazine has a short and sweet article about how CSS affects search engine optimization:
CSS and SEOIt address some of the very issues discussed in this thread (DIVs vs. tables, compatability and CSS support with old and new browsers, etc.).
I highly recommend Zeldman and
A List Apart as great CSS resources for anyone out there looking to make the switch from table-based to CSS-based layout. The
Web Standards Project is another resource on web standards and accessibility.
Chris H.
BizNetix, Inc. >> Web site design, Web application programming, Search Engine Optimization