If a goban with legs is small, like this one:

https://www.ymimports.com/p-938-shin-ka ... bowls.aspx

would it be inappropriate to play with it on a table as well as the floor?

Just practically speaking, unless the table is short, it will be less comfortable. It is easier to see the whole board when it is at a lower angle.

It's only about four inches high. Practicality aside, are there etiquette issues?

Japanese proverb says: He who puts a floor goban on a table loses his honor and will be unlucky for ten years.

damn. ten years? i'm screwed! lol

There is no etiquette involved in whether the board is on the floor or on a table. Twenty years ago or so, when the Cho Chikun - Kobayashi Koichi rivalry was at its height, Cho Chikun was injured in a traffic accident. The two players were involved in a title match at the time (Meijin?) and Cho actually forfeited one game I think. He played the next match game sitting in a chair, with one arm and a leg in casts, and the board, a fine kaya board with legs, was on a table so that Cho could manage to play. Kobayashi didn't mind sitting in a chair or playing with the board on a table.

In my opinion, a rather low table would be best, so that the top of the board could be seen easily. I'd say that the top of the board should be about waist high or a bit lower when the players are seated in the chairs.

More than that, Cho was in a wheelchair. The game he defaulted was in the 11 Meijin League. The wheelchair game was in January 1986 in the 10th Kisei, Game 1.

Many pros now play their games in the Nihon Ki-in on table boards.

Overall, it seems that westerners care more about Go etiquette than the Japanese...

I suspect that the use of go boards with legs on the floor is a slowly disappearing custom in Japan. It goes along with traditional room decor and traditional furniture in general. More and more Japanese people are adopting Western living patterns, including using high tables and chairs. The thick go boards with legs are really designed for use sitting on the floor, but of course they could be, and often are, put on a low table so the players can sit in chairs. I suspect that the custom of sitting on the floor is gradually dying out even in Japan, which would explain why pros are playing on table boards more now.

A long, low table is best if you want to sit in a chair with a traditional Goban. Long, so that you have room to place your stones on the sides.

A smallish coffee table can work well for this.

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I do this when my back is plaguing me.

Nice board, bowls, and playing area but the board looks so sad without its legs. I like to put my bowl right in front of me rather than to the side. I think that's the traditional place to put the bowl, with only the lid to the side. With the bowl right in front of me it's like my moves come from my "hara" and I'm less likely to make impulsive moves. I put the bowl slightly under the edge of the board when the board has legs. Even with a table top board I use a wider table so there is room to put the bowl in front of me rather than to the side.

It does look sad! Sometimes I put the board on top of the paulownia cover, which also looks sad.