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It would make no sense to have empty entries. You can simply elevate whatever data you want to the top level easily. Some ebook readers such as Hanlin and its clones displays TOC by levels. The top level is displayed when you enter the toc and you select a top level entry to traverse to a lower level which would be shown on a new page in the toc. If there were lower levels without a top level there would be no way to reach them.
I cannot understand what the original poster is trying to accomplish. Is it just a visual indent that he wants? You have no control over the indent in toc. It is up to the reading device.
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