probably just me but i try to avoid temp tables as much as i can only because i don't like the I/O overhead of using them. One developer i knew used to use views all the time. i think he went way over board with them because one time i was troubleshooting performance issues with one of his processes and it took me hours to dig into the multiple levels of views that he wrote. most of them only returned a few rows.

i don't write a lot of SQL code but end up reading it and most of the really long queries have lots of temp tables. makes it a PITA to find out where the problem is and a lot of times running an estimated execution plan is useless because there is no temp table yet. if there was a view instead of a temp table it would probably make things a lot easier

caveat - like everything in SQL server there is no black or white and different things work in different environments and workloads. temp tables have their uses in some cases