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In this video, the tutorial discusses a more efficient and visually appealing method for handling underlines and double underlines in spreadsheets, as opposed to the common use of cell borders. While cell borders are acceptable for headings, they can create a continuous line for totals that some users find unappealing. Many resort to inserting narrow columns between cells to avoid this, but this method complicates navigation, making it difficult to use arrow keys and requiring tedious adjustments. The tutorial suggests that using underlines can also be unsatisfactory since they only span the width of the characters. Overall, it emphasizes finding a better way to manage underlining in accounting spreadsheets.