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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:
The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. The term spreadsheet may also refer to one such electronic document. [5] [6] [7]
Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells.
A plus sign after a number breaks default numerical sorting if it is in one of the first 5 cells in a column. A plus sign in an otherwise empty cell breaks default numerical sorting of a column. That is if the cell is one of the first 5 cells in the column. You can also use 2 columns for a range if you want to sort by either the lower or upper ...
The terminal cell elongates more than the deeper cells; then the production of a lateral bisector takes place in the inner fluid, which tends to divide the cell into two parts, of which the deeper one remains stationary, while the terminal part elongates again, forms a new inner partition, and so on.