"I would prefer a solution that worked in all browsers"
Have you tested your solution in
all of them? Can you be sure that some don't choke on finding a <form> where they expect a <tr>?
"does code that validates against HTML DTDs always look the same in every browser?"
No. Nor does manky old HTML tag soup. The point of validating your pages is not the futile pursuit of total uniformity across browsers, nor for the feeling of smug satisfaction that you get from having a "valid" site. It's a quality control thing. If my pages validate, I know they aren't going to be screwed up because of some minor syntax error in the markup. Of course there's more to producing quality code than that, but if you can automate the process of finding silly mistakes, it leaves you more time to deal with the major ones (not that I ever make any, of course

).
"when you're out to make money, you don't want to elminiate any of your customer base no matter how small"
Not necessarily, sometimes it costs more to support old customers than you can make from them. Try getting parts for a Model T from your local Ford dealership! Some big web sites have decided that the savings they make from web standards outweigh the downside, see this interview with a designer at ESPN:
.
"wouldn't it be nice if we could start the
again and only allow WEB STANDARD COMPLIANT BROWSERS to access it?"
Maybe, though perhaps the forgiving nature of browsers has encouraged the internet to grow further and faster than it might otherwise have done. This point really is moot.
In any case, who's talking about
excluding non-compliant browsers? Use the CSS solution and browsers that don't understand it will just display a little extra whitespace around the form. Big deal. The page will still be usable, just less pretty (maybe). Many NS4 users won't even notice(not that there
are many NS4 users).
-- Chris Hunt