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There are currently no tests for use of accumulators with xsl:merge, either streamed or unstreamed.
Test merge-065 was an attempt to supply such a test but it doesn't use the use-accumulator attribute so the test may be incorrect.
At F2F of 16 Feb (2nd day) we assessed that there are still zero tests but some have been assigned to volunteers to create them.
Overtaken by events. There are now a number of tests for xsl:merge with accumulators.