actually its not redundant
This code was probably written to be cross-browser compatible. Netscape 4.0 doesn't recognize the TD tag setting where height=100%. It might just be for cosmetic looks where the cell expands all the way to the bottom to match the sides (in case your side panels extend really long), and the reason it's set to show when you have Explorer is because Explorer obeys this attribute.
The reason for the spacer.gif in both is because you want that there (or a non-breaking space if the height is needed to be greater than 1 px) so that the cell doesn't collapse. With Netscape browsers (and just for good coding practices), you should never have an empty cell.
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