There is no benefits of DIV, it is a question of taste. I am personally using a combination of TABLE (where I need tables) and DIV for layouts
If I want my site to be centered in the middle of the page, I usually use <div align="center"> (how do you do this with CSS?) <table> </table. </div> ~~~~~~~ As for <div> tags being SEO friendly..... it doesnt make a bit of difference. Onpage SEO only amount to 5-10% of the equation, anyways.