I have to agree with the above. As, in most cases, the forum listings are clearly displayed in structured tables, use those. Where you are not displaying tabular information, use divs! I've seen people opening and closing table rows for one or two lines of info, which is quite a big bump on both server load, file size and also is a way too complicated solution imo.
Also, when using CSS with mostly divs, you can alter the looks of your forum very easily from just a single file.
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