There is another reason to use merged cells that may be quite obvious but sofar left unsaid:
MY BOSS LIKES THEM
Yes, this has made programming a nightmare (I've learned way more than I would have liked on how to get around merged cells).
Although, interestingly, now that I know a bit more how to navigate around them, I've found that I prefer them whenever distibuting files that I am requesting someone put notes into....(i.e. to summarize groups of rows of data...)
if there was a way to center across selection vertically, that would be interesting...
I've tried workarounds, I find the merged cells are the only option to get the wrapping and grouping of vertical data that I need...
Surprise, in one instance, I actually found it EASIER to script against merged cells rather than center across.