PHP: Why do table rows not correlate with these div tags.

This code is generated in PHP. It's a test to try to solve a problem in a report.
I've got a table with 2 td tags.
The first td tag contains a table with 21 rows, each having 1 td tag with css height = 38px.
The second td tag contains 21 div tags.
Each div style is: 'position:relative; top: ( 38 * row num) px; height:1px; width:200px; border:none; padding:0; margin:0; background:red;'

The lines (div tags) don't line up with the tops of the td tags in the sub...

PHP: Why do table rows not correlate with these div tags. WordPress ...