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In this video, the tutorial discusses a more convenient method for managing underlines and double underlines in spreadsheets, as opposed to the common use of cell borders. While typical cell borders can be sufficient for headings, they can create continuous lines that some users find visually unappealing, especially for totals. To circumvent this, some people insert narrow columns to remove borders, but this method complicates navigation and requires tedious adjustments. Additionally, using the underline feature is not visually satisfying as it only matches the width of the characters present. The video aims to provide a nicer and more efficient alternative for handling underlines in spreadsheet accounting.