Dave,
The reason I say this is that (IMO) merge cells is a formatting command that
disables worksheet functionality while adding a look to the spreadsheet that
can be easily achieved through other methods. While advanced users can
easily resolve any issues that may arise, I can see how new or less
experienced users could easily become frustrated after they have enabled
this feature.
Take the case of using merge cells to center a title across a range of
columns. At a minimum it can be expected to frustrate the ability to
perform such simple commands such as insert, copy or sort. Alternatively,
using the Format|Cells|Alignment|Center Across Selection provides the same
result without the frustration. This is only one example off of the top of
my head. I'm sure if we attempted to compile a list of "what doesn't work
when I merge cells" we would see many many others.
In a nutshell, the loss from using the feature is large while the benefit,
the time saved by clicking on the icon rather than performing 4 mouseclicks
(net 3 mouseclicks), is tiny or, for those who have developed a custom icon
attached to a macro that performs the keystrokes, non-existent.
PC