I know that 90% or more users of this theme will never have a problem with the use of tables for layout (either practical or "theological"), but I would love to see the tables defining the sidebar layout go away in favor of divs. My reason is on the practical side (though theologically I dislike the use of tables for layout as well).
Basically, I don't want to be limited to only vertical sidebars, but be able to position divs that could make up more complex layouts.
| header |
| left | inner left |
| MAIN |
| right |
| inner rt |
| footer |
This would enable me to make a more graphically complex homepage design using this template and not custom code myself out of being able to upgrade in the future.