A LaTeX table is a tabular environment: a column specification, ampersands between cells and double backslashes at the end of each row.
Who uses it
Academic papers, theses and anything typeset with LaTeX or written in Overleaf.
Reading LaTeX
The tabular body is read, rules are dropped, and escaped characters are unescaped. Text wrapped in textbf or emph is reduced to the text itself.
Writing LaTeX
Rules are drawn with booktabs by default, which is what most journal templates expect. The characters LaTeX treats as special, & % $ # _ { }, are escaped so a value like 50% compiles instead of ending the line.