This is done in Odoo by default. 

Open the view for Accounting --> Journal Entries --> Journal Items

You will find something very similair. It is done using javascript. I do not know how that is built, for I do not have that expertise in JS just yet, but using the development guide you should be able to inherit this widget and use a custom version in your own tree view.

As far as I know, Odoo doesn't come with something like this by default. You can have tree views that are similar: you can choose the "value" with an expandable tree, and then click on it to show in a list view all the records with that value.

If you really want something more like your example, you'll have to write (or make someone write for you) a custom widget that you can use in views.