Two column layout using TypoScript-only, no tables.

2-columns-ts-only

# Fetch&render fe_users (just as an example)
temp.userList = RECORDS
temp.userList {
  source.field = users
	tables = fe_users
	conf.fe_users = COA
	conf.fe_users {
		10 = ...

		wrap = <li>|</li>
	}

	wrap = <ul class="user-list">|</ul>
}

# Render users
plugin.tx_whatever.rendering.addressList.two_columns = COA
plugin.tx_whatever.rendering.addressList.two_columns {

  10 = LOAD_REGISTER
	10 {
		column_number = 1
	}

	20 < temp.userList
	20 {
		wrap >

		conf.fe_users.stdWrap {
			preCObject = TEXT
			preCObject {
				dataWrap = <ul class="user-list two-columns">
				if {
					value.data = register:column_number
					equals = 1
				}
			}

			postCObject = TEXT
			postCObject {
				value = </ul>
				if {
					value.data = register:column_number
					equals = 2
				}
			}

			append = CASE
			append {
				key.data = register:column_number

				1 = COA
				1 {
					10 = RESTORE_REGISTER

					20 = LOAD_REGISTER
					20.column_number = 2
				}

				2 = COA
				2 {
					10 = RESTORE_REGISTER

					20 = LOAD_REGISTER
					20.column_number = 1
				}
			}
		}
	}

	stdWrap {
		append = COA
		append {
			10 = TEXT
			10 {
				value = </ul>
				if {
					value.data = register:column_number
					equals = 1
				}
			}

			20 = RESTORE_REGISTER
		}
	}

}