In default, the Extra Options for WooCommerce plugin displays the fields using the Table HTML tag <table>, where the styling options are limited due to table structure. Selecting the Use Div tag for displaying fields option lets you display the fields using the Div HTML tag <div>, which is more flexible to work and makes the customization much easier.
You can check out from the below image how the “Div tag for Display Field” works and have a clear understanding of the difference between “Table” and “Div”.