Hi Uwe and Ihor,

> This subject is brought up regularly.
>
> In a conversation with Ihor Radchenko it was considered as being helpful
> to provide a table in which cells are merged and split.

This reminds me of a proposal I made in 2020 on this very matter:
<https://list.orgmode.org/87k0v361x9.fsf@gmail.com>.

I won’t re-hash it here, but if I am to apply that proposed syntax to the
example table it would look like this:

┌────
│ |----    ||||||||               Sales                      |
│ | Region |-------------+-----------+-----------+-----------|
│ |        ||     Q1     ||   Q2     ||   Q3     ||   Q4     |
│ |        | foo   | bar | foo | bar | foo | bar | foo | bar |
│ |--------+-------+-----+-----+-----+-----+-----+-----+-----|
│ | North  | 350   |  46 | 253 |  34 | 234 |  42 | 382 |  68 |
│ | South  | 462   |  84 | 511 |  78 | 435 |  45 | 534 |  89 |
└────

All the best,
Timothy

-- 
Timothy (‘tecosaur’/‘TEC’), Org mode contributor.
Learn more about Org mode at <https://orgmode.org/>.
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