Templater will rewrite expressions inside formulas when their parts are moved or stretched. This feature also works on horizontal resize.
Each formula is parsed and analyzed by Templater. On push, resize and cloning formulas are changed, duplicated and readjusted. Templater doesn't evaluate formula, it just rewrites its expressions.
Conversion to formula
On flushing Templater will go though all remaining
[[equals]] tags and convert them into formulas.
Since Excel doesn't allow
<<tag>> expressions inside formula, this is a workaround for changing text into formula.
Merge cell stretching
Merge cell require at least two cells to be defined.
Therefore template contains tag
[[groups.description]] across two cells so that it's not duplicated on resize, but rather stretched.