I must say that, but for the easy clip art function, I nearly went back to
Numbers, where cell merge is not an issue and formatting glitches are nearly
non-existent.
Formatting is the among the least of the problems with merged cells, and
merged cells in Numbers is certainly NOT "not an issue".
Merging cells plays havoc with formulae, sorts, selecting columns,
copying and pasting, as well as formatting.
If you want to see a real risk with merged cells in Numbers, try:
In A1, enter =C11
In B11 enter 3
Note that C11 = 0
Merge B11:C11
Note that Numbers has, without informing the user,
changed the formula in A1 to =B11, returning '3'
Split B11:C11
Note that Numbers has retained =B11 as the formula in A1
Changing the formula *MAY* be a good assumption much of the time.
Imagine, though, the frustration of finding the error in a large and
complicated workbook if the cells were accidentally merged and then
"corrected" by being immediately split. Or the problem if the change
wasn't noticed - decisions could then be made on invalid info - again,
without any warning.
Another:
In B1 enter =COUNTA(C)
in C12 enter 5
Note that B1 returns 1
Merge B11:B12
Note that there is NO visual indication other than
the gridline between B12 & C12 disappearing (i.e, '5'
still appears under column C, but now B1 returns 0
Absolutely HORRIBLE application design - one (of several) that should
disqualify Numbers from use in any critical application setting (that
particular problem doesn't exist in XL, fortunately).
But then, that's just an example of why Merged Cells are problematic in
ALL spreadsheet apps.
In case anyone else runs up against this, what I did was inserted text boxes,
fitted them closely within the cells; then made the text boxes transparent
(in colors, weights, and fills palette) and formatted text to wrap in box.
Excellent solution. In general, text *labels* belong in cells.
Significant blocks of text belong in text boxes.