Tables may be fine in Excel for data but useless for any custom logic, which is what I use the most excel for. I am not aware that tables overflow with a scrollbar like Apple's approach allows. If you need to add more rows to the top table, the bottom table goes off screen. If the top table contains a very wide column, the bottom table needs to have the same column width. These are all inconveniences that apple's approach solves (and wouldn't be very hard to implement in excel while preserving backward compatibility). I don't see how Excel tables solve any of that.