When are data tables sufficient for forms?

On the last WG call I accepted an action item to draft for consideration a sufficient technique for using data tables markup to create accessible forms.

I need to better understand the problem, and why there is not best practice guidance that promotes this already.  I offered the example of surveys, where one typically has a list of questions or statements down the left most column and a series of radio buttons for rating each question, for example, strongly disagree, disagree, neutral, agree, strongly agree.

I asserted that the nature of the syntax precludes the use of LABEL FOR and TITLE.  (I still need to verify wrt constraints for using TITLE, that attribute is quite flexible.)

In the absence of volunteers, I would like to impose upon this group.  Would you all agree that the attached form is *not* accessible?

The salient code is as follows:
<table>
	<tr>
		<td> </td>
		<th>Taxpayer</th>
		<th>Spouse</th>
	</tr>
	<tr>
		<th>W2 Gross</th>
		<td><input type="text"></td>
		<td><input type="text"></td>
	</tr>
	<tr>
		<th>Dividends</th>
		<td><input type="text"></td>
		<td><input type="text"></td>
	</tr>
</table>

Jim Thatcher makes a convincing case that the above is a situation where the use of TITLE is *required*.
http://www.jimthatcher.com/webcourse8.htm#wc8.6
Figure 8.10: A table of input elements.

I do *not* believe Jim to be mistaken about this.

Is the use of data table structure to identify form controls acceptable *only* when the title attribute cannot be used?

Thanks you for your time and consideration.