I'm afraid that Santa only has coal for your stocking this year. If you're
using any version of Excel before 2007, the answer to both questions is no.
Even with 2007, splitting cells in a column (to get that different column at
C32 to C34 without new cells above/below that range) is not possible. You
could achieve the appearance of such by merging cell-pairs in columns C

from C1

1 to C31

31 and below C34

34, but merging cells is not something I
recommend you use without thinking about it before: merging cells creates
associated problems at times.
I don't have 2007 on this machine (and I'm away from home, so no 2007 system
available right now) so I'm not sure what you could do in it, if anything, to
achieve a partially bordered appearance in cells. Remember that you can just
border a single edge of a cell, such as the bottom of it/them only in any
version of Excel.