IIUC, the concern expressed here is to sneak in line breaks (on the export side) when using an Org table.  

Good news is not only can you sneak in line breaks, you can also create multiparagraph content in `ODT` export, provided you are using [the *enhanced* ODT exporter](https://github.com/kjambunathan/org-mode-ox-odt).

*The enhanced ODT backend* is not available with standard Emacs or Org mode, and you need to install it separately.  See [Getting Started with ODT export (OpenDocument Text Exporter for Emacs’ Org Mode](https://kjambunathan.gitlab.io/org-mode-ox-odt/Getting-Started-with-ODT-export.html#Installation) for instructions.

The snippet below uses

1. [`Transcluded Tables`](https://github.com/kjambunathan/org-mode-ox-odt/blob/master/notes/SNIPPETS.org#experimental-add-support-for-transcluded-tables). 
2. [Use of `:col-cookies` for sizing and formatting of cell contents.](https://github.com/kjambunathan/org-mode-ox-odt/blob/master/notes/SNIPPETS.org#support-for-vertical-alignment-in-col-cookies--extend-firstrow-firstcolumn-etc-styles-to-org-style-table). Note that some of the cells are vertically centered
3. [Use of `LANGUAGE` feature to set the locale of exported document to `Russian`](https://github.com/kjambunathan/org-mode-ox-odt/blob/master/notes/SNIPPETS.org#org-odt-experimental-features-new)

All the above features, specifically, `Transcluded Tables` and picking of `ODT`-document's *locale* through the use of `#+LANGUAGE` keyword are exclusive to *the enhanced ODT backend*.  

**(*The transcluded table* feature and picking the *locale* on `ODT`-side are not enabled by default.  *So, before exporting, remember to execute the =emacs lisp= source block (`C-c C-c`)  you find at the start of the snippet*)***

See [List of features that are exclusive to The Enhanced OpenDocument Exporter for Org mode](https://github.com/kjambunathan/org-mode-ox-odt/blob/master/notes/SNIPPETS.org) for more information.

If you want this, 

[![Multi-paragraph content using `Transcluded Table` in ODT Export][1]][1]

do this

```
#+language: ru_RU

#+begin_src emacs-lisp :exports results :results silent
(add-to-list 'org-odt-experimental-features 'transclude-sole-footnote-references-in-a-table)
(add-to-list 'org-odt-experimental-features 'language)
#+end_src

#+ATTR_ODT: :style "GriddedTable"
#+ATTR_ODT: :col-cookies "| cm10 |                cm15 | cm20      | m40        |"
#+ATTR_ODT: :rel-width 70
#+CAPTiON: Заголовок пакета
| *№* | [fn:1] | *Тип*    | *Значение* |
|-----+---------+----------+------------|
|   1 |       1 | unsigned | [fn:2]     |
|   2 |       1 | unsigned | [fn:3]     |
|   3 |       1 | unsigned | [fn:4]     |

* Footnotes

[fn:1]

#+ATTR_ODT: :style "Text_20_body_20_bold"
*Размер\\
(байт)*

[fn:2]
Маркер начала\\
константа 0xAC

Маркер начала\\
константа 0xAC

[fn:3]
Размер данных\\
в байтах, от 1 до 255

[fn:4]
Контрольная сумма\\
oпо алгоритму CRC-8
```


  [1]: https://i.sstatic.net/03jIA.png