Its a template modification based on some HTML modifications. I don't think there is a thread where it is discussed at all, besides this one. You might look into a HTML tutoring site and pay particular attention to the tables section.
To make a change like that one you attached the image of will require a great deal of colspan modifications in a great number of temples to make the display proper in all browsers. I myself don't have the motivation to look up and document all the code that would need to be modified.
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