How to distribute the value of one cell evenly in a sequence for the value of another cell?

try this

=LET(rows, 20, inc, 8, 
         incrows, ROUNDDOWN(rows/inc,0), 
         --(MOD(SEQUENCE(inc*incrows,,0),incrows)=0)
         )

so you can replace the 20 and 8 with cell references

line 2 calculates the inc/dec every number and takes only the integer portion

line 3 then creates a sequence of only the used range and checks when that is an even multiple of the inc/dec value and outputs 1 or 0 otherwise.

if you want a negatives then you need to multiply line 3 by SIGN()

=LET(rows, 20, inc, 8, 
         incrows, ROUNDDOWN(rows/inc,0), 
         SIGN(inc)*(MOD(SEQUENCE(inc*incrows,,0),incrows)=0)
         )