I try to achieve something like the Facebook does when you type @<NAME_OF_A_FRIEND> in a reply. After you choose a friend, the name of that friend is highlighted with a blueish background, so you know it’s a separate entity in that text.
I’ve “inspect element”-ed that textarea and there is no div placed on top of the textarea.
Can anyone give me a clue about how that is done ?

See this example here. I used only CSS and HTML… The JS is very more complex for now. I don’t know exactly what you expect.
HTML:
CSS: