Your solution looks fine, but I have to comment on one thing - the naming of your variables. This is just personal preference, but IMHO it makes your code much clearer and much more readable if you name the variables - especially references - what they are, or what they contain.

Here is your example with some of the variables renamed:

print "\t<tr>\n";
if (ref($data) eq 'ARRAY')
{            
    ### Since each element of the array is a hash reference,
    ### name it so you know what it is.
    #foreach my $array (@$data)
    foreach my $hashref (@$data)
    {
        #foreach my $value (keys %$array)
        foreach my($key,$value) (each %$hashref)
        {
            #print "\t\t<td>$array->{$value}</td>\n";
            print "\t\t<td>$value</td>\n";
        }
    }    
}
elsif ref($data) eq 'HASH')
{
    #foreach my $value (keys %$data)
    foreach my($key,$value) (each %$data)
    {
        #print "\t\t<td>$array->{$value}</td>\n";
        print "\t\t<td>$value</td>\n";
    }
}
else
{
    print "\t\t<td>Too Bad Sucka!</td>\n";
}
print "\t</tr>\n";
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