NSCell is (informally) deprecated, so I wouldn't make anything new based on it. Go with NSView.
From the AppKit release notes for 10.10:
Gradual deprecation of NSCell
Mac OS X 10.10 takes another step towards the eventual deprecation of cells. Direct access to the cell of a control is discouraged, and methods which allow it will be formally deprecated in a subsequent release. A variety of cell-level APIs have been promoted to various Control subclasses in order to provide cell-free access to important functionality. NSLevelIndicator, NSTextField, NSSearchField, NSSlider, and NSPathControl all have new properties for this purpose. Cell-based NSTableViews are now deprecated, and view-based NSTableViews should be used instead. Matrix-based NSBrowsers are also deprecated in favor of the item-based interface.