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In this video, the tutorial discusses a more aesthetically pleasing method for handling underlines and double underlines in spreadsheets, compared to the common use of cell borders. While cell borders work for headings, they can create a continuous line for totals that some users find unappealing. A common workaround is to insert narrow columns between data, but this method can complicate navigation and is tedious to set up. The video suggests using underlines directly, although they can be limited in appearance due to character width. Overall, the tutorial aims to provide a more convenient way to manage underlining in spreadsheets.