Re: theme without table ?
Creating a theme without a table is easy enough, just remove the tables from the theme. However the question you need to ask is “why?”.
The default phpBB3 theme ProSilver uses a table-less layout and instead use definition lists to achieve a ‘table-like’ look, but most HTML/accessibility experts consider this to be an abuse of definition lists and do not recommend it. Tables are for tabular data and most people consider things like a board index to be in fact tabular, hence tables are typically used.