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AFAIK Amazon has never merged accounts or transferred books from one account to another.
This thread is an example why it's a good idea to always remove the DRM and make personal backups of your purchased books. You just cannot rely on any company keeping your purchases for you forever. Amazon has been known to close people's accounts for different reasons, in which case you would also lose access to your Kindle purchases.
I've bought ebooks from retailers gone defunct many years ago. I still have all those books, because I made backups. And I always advise others to do so as well, unless you're the type who reads once and deletes. In which case backing up anything wouldn't matter to you.
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