Try this (it does what you need)
- the styling you need to do yourself, I don't think that needs to be a problem, some CSS will do, maybe add a cell in the middle
- the technique I use for grouping is a standard one, explained very nicely here
http://www.jenitennison.com/xslt/grouping/muenchian.xml- I suggest that you normalize the case on export. That is easier done in Access, rather than in XSLT1