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In general there is no difference in what a properly optimized page will look like whether cloaked or not, the difference is that what engines like is not what people like.
Cloaked spam is the same as uncloaked spam, the difference is it may take a little longer to get nailed.
A good cloaked page is one that facilitates indexing by the search engines while preserving the design elements that are pleasing to your visitors and/or subject matter.
I can't say what the exact structure should be for AV or Excite or any engine for that matter, that's what everyone would like to know. :) Stick around, most of that information is here or gets trickled out on a daily basis.
Of course, there are folks out there that use cloaking as a means of spamming with a false sense of security, perhaps they forget that they are feeding the spider in exactly the same manner as if they had not cloaked that page. The spider does not get fooled into saying "ooh, what a pretty site, and so relevant too!" it just sees the page you feed it, and if it violates the spam traps built into the algo then the flags go up.
Some engines tolerate spam to a greater degree than others, in fact what is considered spam on one may be a viable technique on another. Some are just slower at removing it or catching it than others, or have not updated recently, as a result some will take the risk of getting the hits while they can.
Cross-references:
Cloaking and getting banned [webmasterworld.com]
Search engine conference -cloaking question [webmasterworld.com]
Achieving link popularity and a site theme with cloaking [webmasterworld.com]
