I think you mean high shelf/ low shelf. The "walls" generally refer to 19th century Winchester single shot rifles.
The shelf designaters refer to the surface under the rear lug of the upper. Drop In Auto Sears (DIAS's) were designed to fit under the lugs of the original Colt SP1s and 2s. in which there is enough space between the lug and the upper surface of the recess in the lower to allow them to fit.
In more recent years, in order to prevent the use of such a device, different lower makers have devised various ways to block the ability to insert the DIAS. One of these, used by Continental Machine, which makes the lowers for Rock River, Stag, Century, and probably others, is simply to make that shelf higher. That prevents the insertion of a DIAS.
For 99.9% of all AR owners/shooters, it' s totally irrelevent difference, since they don't own a DIAS in the first place. For the few that do legally own one, it restricts their choice of lowers to build an AR; or requires them to have a high shelf lower milled to a lower profile