Merge a layer on a layer with transparency masks

For the first part, this has been discussed in a previous topic and you’re not the only one who’s keen to have this:

For your second part, there may be some people who’d want the result to be as it is because it gives a result that is visually the same as before the merge. Once you start exploring it with all possibilities then it gets complicated.
Also, if the current behaviour was changed, there would be many people who’d got used to it and would then be confused and annoyed.