Perhaps this bug will be classified in non-bug problem, but for me it is a critical problem :
When you use many cells in one cell fusion, the system asks you to chose between putting values of all previous cells in the surving one, or not (using i must admin the terms "hidden cells").
The first choice (to Keep) is frequently useless, creating a non-calculable array of values and forcing you to select and delete the cell content, the re-type a new value, so your habbit is to choose the second choice, wich appears rendering the same result you could have in Excel : only the value of the first cell survives, (wich in estimate works is often the good one...)
The big problem is that all the old cells has survived as hidden cell, why not, but their values keep counting in the SUM and all other calculations !
And never, never you will fusion cells in order to keep the previous cell in your calculations, if there is not a clear warning, you cannot imagine that it will be the logical behaviour.
If you agree, this bug can be marked as duplicate of bug 30456.
The new dialog coming with 5.3 version is more clear.
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*** This bug has been marked as a duplicate of bug 30456 ***