I agree that users don't care how your site's markup looks like, but there's a second important factor when it comes to finances: developer time.
Maintaining table based layouts for sufficiently complex sites can be quite a time drain. In that sense, I agree with gigawatt that CSS is much easier to deal with.
And usability and accessibility, come on! How is a DIV based page more accessible (what do you mean by this anyway?) or more usable then a tabled layout from the users point of view?