+1 the tablets are much easier to use than powder, and safer for anyone out there with asthma. I wouldn't call metabisulfite powder a "substatute" for metabisulfite tablets, but rather just another form of the same product.
I assume you're suggesting that splitting an (unscored) tablet leads to a mildly variable amount of metabisulfite amount being used. That is true, but ultimately irrelevant. With typical usage of the Campden tablets, there's more than enough sulfite present to neutralize the active chlorine compounds, and any residual sulfite is removed during brewing (converted to sulfate via oxidation).
Cheers