That looks nice, but there are way too many tables. Why use extra table for border when you can set border to <td> or <table>?
This is the same code (approximately, I didn't test it. you might need to adjust padding and margin to make it look exactly the same), but with much less code and inline styling that you can move to classes in css making code much smaller and easier to adjust for different color schemes:
Code:
<div style="width: 80%; margin: 2px auto; border: solid 1px #738FBF; padding: 5px 2px; text-align: left; background-color: #E1E4F2;">
<span style="padding: 3px 3px 0 3px; background-color: #738FBF; font-weight: bold; font-size: 10px; color: #000;">
<if condition="$show['username']">
<phrase 1="$username">$vbphrase[originally_posted_by_x]</phrase>
<if condition="$postid">
<a href="showthread.php?$session[sessionurl]p=$postid#post$postid" rel="nofollow"><img class="inlineimg" src="$stylevar[imgdir_button]/viewpost.gif" border="0" alt="$vbphrase[view_post]" /></a>
</if>
<else />
Quoted Text
</if>
</span>
<div style="margin: 5px 2px; font-size: 11px;">$message</div>
</div>