sub table {
  my ($tab,$opt) = @_;

  my @attributes;
  push @attributes, qq(id="$opt->{id}")       if $opt->{id};
  push @attributes, qq(class="$opt->{class}") if $opt->{class};
  push @attributes, qq(style="$opt->{style}") if $opt->{style};

  my $format = @attributes > 0 ? ' '.join(' ',@attributes) : '';
  my $tag = 'table'.$format;

  line($tab,qq(<$tag>));
  line($tab + 1,qq(<caption>$opt->{caption}</caption>)) if $opt->{caption};

  row($tab + 1,'header',$opt->{headings}) if $opt->{headings};

  my $next_needs_head;
  for (@{$opt->{rows} || []}) {
    if (!ref and /^whead$/) {
      $next_needs_head = 1;
      next;
    }
    elsif (!ref) {
      $next_needs_head = 0;
      next;
    }
    row($tab + 1, $next_needs_head?"whead":"data", $_);
    $next_needs_head = 0;
  }

  line($tab,q(</table>));
}

table(1, {
	id       => 't1',
	headings => [qw/NAME STRENGTH COMMENT/],
	rows     => [
		whead => [qw/1    2        no/],
		data  => [qw/2    3        yes/],
		whead => [qw/10   20       another/],
		data  => [qw/100  200      comment/],
	],
});

##</code><code>##

sub table {
  my ($tab,$opt) = @_;

  my @attributes;
  push @attributes, qq(id="$opt->{id}")       if $opt->{id};
  push @attributes, qq(class="$opt->{class}") if $opt->{class};
  push @attributes, qq(style="$opt->{style}") if $opt->{style};

  my $format = @attributes > 0 ? ' '.join(' ',@attributes) : '';
  my $tag = 'table'.$format;

  line($tab,qq(<$tag>));
  line($tab + 1,qq(<caption>$opt->{caption}</caption>)) if $opt->{caption};

  row($tab + 1,'header',$opt->{headings}) if $opt->{headings};

  for (@{$opt->{rows} || []}) {
    row($tab + 1, $_->isa("MyRow::WithHead")?"whead":"data", $_);
  }

  line($tab,q(</table>));
}

sub data  { bless \@_, "MyRow" }
sub whead { bless \@_, "MyRow::WithHead" }

table(1, {
	id       => 't1',
	headings => [qw/NAME STRENGTH COMMENT/],
	rows     => [
		whead(qw/1    2        no/),
		data( qw/2    3        yes/),
		whead(qw/10   20       another/),
		data( qw/100  200      comment/),
	],
});

##</code><code>##

sub table {
  my ($tab,$opt) = @_;

  my @attributes;
  push @attributes, qq(id="$opt->{id}")       if $opt->{id};
  push @attributes, qq(class="$opt->{class}") if $opt->{class};
  push @attributes, qq(style="$opt->{style}") if $opt->{style};

  my $format = @attributes > 0 ? ' '.join(' ',@attributes) : '';
  my $tag = 'table'.$format;

  line($tab,qq(<$tag>));
  line($tab + 1,qq(<caption>$opt->{caption}</caption>)) if $opt->{caption};

  row($tab + 1,'header',$opt->{headings}) if $opt->{headings};

  $_->output($tab+1) for @{$opt->{rows} || []};

  line($tab,q(</table>));
}

{
	package MyCell;
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		::line($tab, qq(<td>@$self</td>));
	}
}

{
	package MyCell::Header;
	use base "MyCell";
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		::line($tab, qq(<th>@$self</th>));
	}
}

{
	package MyRow;
	sub cells {
		my $self = shift;
		return map { bless [$_], "MyCell" } @$self;
	}
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		::line($tab,qq(<tr>));
		$_->output($tab + 1) for $self->cells;
		::line($tab,qq(</tr>));
	}
}

{
	package MyRow::WithHead;
	use base "MyRow";
	sub cells {
		my $self  = shift;
		my @cells = $self->SUPER::cells;
		bless $cells[0], "MyCell::Header";
		return @cells;
	}
}

sub data  { bless \@_, "MyRow" }
sub whead { bless \@_, "MyRow::WithHead" }

table(1, {
	id       => 't1',
	headings => [qw/NAME STRENGTH COMMENT/],
	rows     => [
		whead(qw/1    2        no/),
		data( qw/2    3        yes/),
		whead(qw/10   20       another/),
		data( qw/100  200      comment/),
	],
});

##</code><code>##

use strict;
use warnings;

{
	package MyElem;
	sub _line {
		shift;
		my $t = shift;
		print(("\t" x $t), @_, "\n");
	}
}

{
	package MyCell;
	use base "MyElem";
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		$self->_line($tab, qq(<td>@$self</td>));
	}
}

{
	package MyCell::Header;
	use base "MyCell";
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		$self->_line($tab, qq(<th>@$self</th>));
	}
}

{
	package MyRow;
	use base "MyElem";
	sub cells {
		my $self = shift;
		return map { bless [$_], "MyCell" } @$self;
	}
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		$self->_line($tab,qq(<tr>));
		$_->output($tab + 1) for $self->cells;
		$self->_line($tab,qq(</tr>));
	}
}

{
	package MyRow::WithHead;
	use base "MyRow";
	sub cells {
		my $self  = shift;
		my @cells = $self->SUPER::cells;
		bless $cells[0], "MyCell::Header";
		return @cells;
	}
}

{
	package MyRow::AllHeads;
	use base "MyRow";
	sub cells {
		my $self = shift;
		return map { bless [$_], "MyCell::Header" } @$self;
	}
}

{
	package MyTable;
	use base "MyElem";
	sub output {
		my $self = shift;
		my ($tab) = @_;
		
		my @attributes;
		push @attributes, qq(id="$self->{id}")       if $self->{id};
		push @attributes, qq(class="$self->{class}") if $self->{class};
		push @attributes, qq(style="$self->{style}") if $self->{style};
		
		my $format = @attributes > 0 ? ' '.join(' ',@attributes) : '';
		my $tag = 'table'.$format;
		
		$self->_line($tab, qq(<$tag>));
		$self->_line($tab + 1,qq(<caption>$self->{caption}</caption>)) if $self->{caption};
		$self->{headings}->output($tab+1) if $self->{headings};
		$_->output($tab+1) for @{$self->{rows} || []};
		$self->_line($tab,q(</table>));
	}
}

sub data     { bless \@_,  "MyRow" }
sub whead    { bless \@_,  "MyRow::WithHead" }
sub headings { bless \@_,  "MyRow::AllHeads" }
sub table    { bless {@_}, "MyTable" }

my $table = table(
	id       => 't1',
	headings => headings(qw/NAME STRENGTH COMMENT/),
	rows     => [
		whead(qw/1    2        no/),
		data (qw/2    3        yes/),
		whead(qw/10   20       another/),
		data (qw/100  200      comment/),
	],
);

$table->output(1);

##</code><code>##

use strict;
use warnings;

{
	package MyElem;
	sub new {
		my $class = shift;
		my %opts  = @_;
		my $self  = bless \%opts, $class;
		$self->_init;
		return $self;
	}
	sub _init {
		my $self = shift;
	}
	sub _tagname {
		shift;
		return "span";
	}
	sub id    { shift->{id} }
	sub class { shift->{class} }
	sub style { shift->{style} }
	sub title { shift->{title} }
	sub _start_tag {
		my $self = shift;
		my $tag  =
			join " ", $self->_tagname,
			map  { sprintf '%s="%s"', $_, $self->$_ }
			grep { defined $self->$_ }
			qw(id class style title);
		return "<$tag>";
	}
	sub _end_tag {
		my $self = shift;
		my $tag  = $self->_tagname;
		return "</$tag>";
	}
	sub output {
		my $self = shift;
		my ($tab) = @_;
		$self->_line($tab, $self->_start_tag, $self->value, $self->_end_tag);
	}
	sub _line {
		shift;
		my $t = shift;
		print(("\t" x $t), @_, "\n");
	}
}

{
	package MyCell;
	use base "MyElem";
	sub value {
		shift->{value};
	}
	sub _tagname {
		return "td";
	}
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		$self->_line($tab, $self->_start_tag, $self->value, $self->_end_tag);
	}
}

{
	package MyCell::Header;
	use base "MyCell";
	sub _tagname {
		return "th";
	}
}

{
	package MyRow;
	use base "MyElem";
	use Scalar::Util qw(blessed);
	sub _init {
		my $self = shift;
		@{$self->{cells}} = map {
			blessed($_) ? $_ : "MyCell"->new(value => $_)
		} @{$self->{cells}||[]};
		$self->SUPER::_init;
	}
	sub cells {
		@{shift->{cells}};
	}
	sub _tagname {
		return "tr";
	}
	sub output {
		my $self  = shift;
		my ($tab) = @_;
		$self->_line($tab, $self->_start_tag);
		$_->output($tab + 1) for $self->cells;
		$self->_line($tab, $self->_end_tag);
	}
}

{
	package MyRow::WithHead;
	use base "MyRow";
	use Scalar::Util qw(blessed);
	sub _init {
		my $self = shift;
		$self->{cells}[0] = "MyCell::Header"->new(value => $self->{cells}[0])
			unless blessed($self->{cells}[0]);
		$self->SUPER::_init;
	}
}

{
	package MyRow::AllHeads;
	use base "MyRow";
	use Scalar::Util qw(blessed);
	sub _init {
		my $self = shift;
		@{$self->{cells}} = map {
			blessed($_) ? $_ : "MyCell::Header"->new(value => $_)
		} @{$self->{cells}||[]};
		$self->SUPER::_init;
	}
}

{
	package MyTable;
	use base "MyElem";
	use Scalar::Util qw(blessed);
	sub _init {
		my $self = shift;
		@{$self->{rows}} = map {
			blessed($_) ? $_ : "MyRow"->new(cells => $_)
		} @{$self->{rows}||[]};
		$self->SUPER::_init;
	}
	sub rows {
		@{shift->{rows}};
	}
	sub _tagname {
		return "table";
	}
	sub output {
		my $self = shift;
		my ($tab) = @_;
		
		$self->_line($tab, $self->_start_tag);
		$self->_line($tab + 1,qq(<caption>$self->{caption}</caption>)) if $self->{caption};
		$_->output($tab+1) for $self->rows;
		$self->_line($tab, $self->_end_tag);
	}
}

sub data     { my @args = @_; "MyRow"->new(cells => \@args) }
sub whead    { my @args = @_; "MyRow::WithHead"->new(cells => \@args) }
sub headings { my @args = @_; "MyRow::AllHeads"->new(cells => \@args) }

my $table = "MyTable"->new(
	id       => 't1',
	rows     => [
		headings (qw/NAME STRENGTH COMMENT/),
		whead    (qw/1    2        no/),
		data     (qw/2    3        yes/),
		whead    (qw/10   20       another/),
		data     (qw/100  200      comment/),
		data     (1000, "MyCell"->new(value => 2000, style=>"color:red"), "again"),
	],
);

$table->output(1);