In the example you showed, it can actually be achieved by deleting blank lines: put the cursor at the position of line number "4", and when its shape changes to a right arrow, click the left drop-down box, select lines 4 and 5, and then right-click to delete. As shown in the figure below:

This is because the value of the merged cell is actually only stored in the upper left corner cell, and deleting other cells does not affect its contents and references.

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