Many of the parameters listed in section 2 only affects the building phase, and are not used by the game to display the lot.
For instance, if you edit the "MayAttachObjects" and the "MayChangeSurface" in order to apply some sconces and a wallpaper to a basement wall, who downloads your lot will see the sconces and the wallpaper even with the original Maxis walls.txt.
Obviously, this method works only if you edit a wall already existing in the walls.txt: if you create a brand new wall, with its own custom wall number, downloaders need to edit the custom wall accordingly!
(italics mine- quote from
THE "PARTITIONS": WALLS, FENCES, FENCE ARCHES)
The Unlevel wall has a custom wall number and need to be in the wall.txt file for it to appear correctly.