\count1=4\countdef\columns=1\def\subpre{
& ##
\advance\columns by -1\ifnum\columns>0\span\subpre \fi}\def\preamb{
##
\advance \columns by -1\the\columns\ifnum\columns>0\span\subpre \fi\cr}\halign{\span\preamb
first line \cr
second line \cr
third line \cr}\bye