Just ask any first grader.
Kindergarteners and preschoolers sit at tables.
But first graders are given real desks. Desks that have a little area to store things. Desks that can be moved and reconfigured. No one else sits at your desk.
A desk means you are responsible enough to have stuff to store in a desk.
A desk means you are growing up.
Which is why at home we still do homework at the kitchen TABLE.