Using PROC REPORT with the CALL DEFINE statement, you can color code the background depending on the row number. To do this, you can create a counter variable within the compute block and conditionally execute the CALL DEFINE statement.
The ExcelXP tagset would have to get the spacing from the procedure, so the tagset is limited to what it can do by the procedure. PROC REPORT can generate lines at certain places in the table with the compute block and the line statement. This might/might not help in your situation. The below example will color code the background of certain rows based on the counter variable created. It will also add a blank line when the value of the variable age changes.
ods tagsets.excelxp file="temp1.xls";
proc report data=sashelp.class nowd;
column age sex height weight;
define age / order;
define sex / order;
define height / analysis;
compute age;
count+1;
if count in(6,7,8) then call define(_row_,"style","style={background=red}");
else if count in(16,17,18) then call define(_row_,"style","style={background=blue}");
endcomp;
compute before age;
line " ";
endcomp;
run;
ods tagsets.excelxp close;
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