The idea is to instead of making all plots vertically unsplit, to toggle on a plot to split it up vertically. What this means is that maybe 20 blocks up could be owned by poopblocks, and the next 20 blocks up could be owned by killer2thenub. Why enable this? Well, people who want apartments, a hotel, or something when the building has loads of rooms going up on the same plots, you could let different people own different rooms. Same with malls! And remember, it is toggleable. Doesn't have to be on all the time!