1) Der Mozilla ignoriert das "100%" - es gibt noch andere Browser, als den IE
2)
Zitat:
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CSS2 does not specify rendering when the specified table height differs from the content height, in particular whether content height should override specified height; if it doesn't, how extra space should be distributed among rows that add up to less than the specified table height;
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http://www.w3.org/TR/REC-CSS2/tables.html#height-layout