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Well it certainly could be a table, but that doesnâ€™t mean it must be. If it is a table, then itâ€™s an editable table, but thatâ€™s not something we can implement in practice â€“ we canâ€™t create editable tables that degrade without JS, or works for assistive technologies or lower-spec browsers.
So in that absence of that, it must be a form.
And if it is a form, then it canâ€™t also be a table, because that would make it inaccessible as Iâ€™ve described.
This is how I found myself reasoning, and this is what I did when faced with that practical need. I donâ€™t think Iâ€™ve abused markup or CSS at all here, I just found a solution that works, today, for a problem thatâ€™s real and out there.