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my $lastid = 0;
while ($sth->fetch) {
...
        print "</tr><tr>";
    }
}

alternate(
    sub { $sth->fetch },
...
    sub { $id },              # which variable to monitor
    sub { print "</tr><tr>" } # what to do when variable changes
);

sub alternate {
    my $iter = shift;
...
    sub { $type },
    sub { print "</td><td>" }
);