This is the same as 31805 and it is NOT fixed in 126.96.36.199 in calc.
inserting a row or column which contains an area with merged cells work, however, deleting a row or column going through an area with merged cells unmerges those cells. Extremely annoying!
Cannot reproduce. Could you attach an example document with merged cells which are unmerged on row/column delete?
We don't open new bugs for a bug already in the system. Marking as a duplicate, please leave comments on the other bug. I will try to reproduce and leave findings there
*** This bug has been marked as a duplicate of bug 31805 ***