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Solution: divide one of the tall cells so that the row gets one rowspan=1 cell (and don't mind the eventual loss of text-centering). Then kill the border between them. Don't forget to fill the cell with nothing ({}). This being the only solution that correctly preserves the cell height, matching that of the reference seven row table.
Also, if the table has cell spacing (and thus border-collapse=separate), meaning that cells have separate borders with a gap in between, that gap will still be visible. A cruder way to align columns of numbers is to use a figure space   or  , which is intended to be the width of a numeral, though is font-dependent in practice:
Note that although cell C is in column 2, C is the 1st cell declared in row 3, because column 1 is occupied by cell A, which was declared in row 2. Cell G is the only cell declared in row 5, because cell F occupies the other columns but was declared in row 4.
Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).
Some spreadsheet implementations in Excel allow cell references to another spreadsheet (not the currently open and active file) on the same computer or a local network. It may also refer to a cell in another open and active spreadsheet on the same computer or network that is defined as shareable.
LibreOffice Calc is the spreadsheet component of the LibreOffice software package. [6] [7]After forking from OpenOffice.org in 2010, LibreOffice Calc underwent a massive re-work of external reference handling to fix many defects in formula calculations involving external references, and to boost data caching performance, especially when referencing large data ranges.
Excel's storage of numbers in binary format also affects its accuracy. [3] To illustrate, the lower figure tabulates the simple addition 1 + x − 1 for several values of x. All the values of x begin at the 15 th decimal, so Excel must take them into account. Before calculating the sum 1 + x, Excel first approximates x as a binary number
The fixed lengths can be predefined and known ahead of time (i.e. stated in the format's specification), or parsed from a header. With predefined lengths, fields are limited to a maximum length. The need for longer fields may appear sometime after the format is defined.