No way am I merging my work accounts, my personal business accounts, and my junk email together. Especially with a company already proven to slap happy deleting accounts they don't like.
Regarding your first sentence: Those instructions don't merge anything. All they do is swap the order of two accounts that someone is using multilogin with.
Regarding your second: Citation needed. There's this persistent rumor that if you make a G+ account with a fake-sounding name, Google will lock you out of your GMail and erase all your Google Docs, but as far as I've seen, those rumors have never checked out.