Where exactly do you put tables when you have multiple rows of seats? I don't see how it could work. Mine's only a "small" home theater:
The seats all tilt back so the rear row has flip up foot rests and the front row reclines back. No room for a table. What do the people in the back do? Hold their drink throughout the entire movie? Chairs on the ends could have tables but not the middle.
It gets worse for larger home theaters with 4-5 seats across and 3 rows. Pretty impossible to put tables for everyone as the rows would have to be so far apart and even if you could they get in the way and result in a lot of spillage in the dark (been there, done that).
Sorry, but I like my cupholders. It's saved many a spilled drink.
If you've only got one row with a couple of seats, don't have seats that recline then a table works fine. But then it's not really a home theater if you ask me.