It depends if there are fixed widths involved and you can adjust for landscape and portrait etc. If it's a fluid table then I guess there is not much point as it will adapt within reason. Table designs aren't really user friendly for smaller devices anyway so perhaps a change of approach would be better.
I also don't see the point in building a site "for" a particular device. What will you do when the 100 other tablets come out, all with different resolutions? What about televisions? All those phones out there?
Building "for" a device is the path to endless agony and frustration. But that's my opinion.
True also - that's why I added this bit:
The best approach is to follow this design ethic.
You either design specific mobile/tablet sites with all that involves or you go for the catch all approach mentioned above.