This is an old way to perform dynamic columns with TinyButStrong. Please note that since TBS vresion 3.9.0, you can perform the same feature using parameter parallel. In the current solution, there is no need of any specific parameter. You first have to merge colmuns before rows in order to have expanded columns on every futur rows. Then you have to merge rows.
In this example, the script creates a multiplication table with alternated row's color. You can change the number of columns and rows.