Ginny is right about the border issue in Excel (EXL2K) format as is only supported as of WebFOCUS 7.6.9 which a bit more recent than the one SG currently uses.
SG, I don't think I understand your presentation requirement correctly. Is this perhaps what you need?
Column1 Column2 Column3
A <blank> <blank> B C
If so, you just need to add a couple of dummy columns with no titles.
DEFINE FILE CAR
DUMMY/A1 WITH CAR = ' ';
END
TABLE FILE CAR
PRINT COUNTRY AS 'Country'
DUMMY AS ''
DUMMY AS ''
CAR AS 'Car'
MODEL AS 'Model'
ON TABLE PCHOLD FORMAT EXL2K
END
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