Can't merge cells
When trying to merge adjacent cells, sometimes the merge cells option is greyed out. This can be really frustrating as it's not obvious why they can't be merged.
One reason is that one cell is a header cell and the other isn't. Again, it's not clear which cells are header cells, as both rows and columns can be headers and there's nothing obvious in the UI to help you out.
Numbers applies the "header row" and "header column" attributes to entire rows or columns, you can't make a single cell a header or not. To see how many header rows or columns are in the table, select any cell in the table, then in the table menu, select Header rows to see how many rows are marked as header rows (there may be from 0 to 5). Similarly for columns.
If the number of header rows or columns is set to zero, you can merge any adjacent cells.
Note that this may cause the reverse issue: horizontally merged cells (e.g. A1 and B1) may prevent the setting of columns to be headers (but not rows), and vertically merged cells (e.g. A1 and A2) may prevent the setting of rows to be headers (but not columns).