Actually, you care about D. Consider this case:
in commit B: 2) banana 3) coconut 4) domino // conflicts with C in commit C: 2) banana 3) coconut 4) elephant // conflicts with B
In commit D, we resolve the conflict:
in commit D: 2) banana 3) coconut 4) domino-elephant
Note that a line appears in D that does not appear in either B or C. If you ignore the merge, you will never see this, and you will never be able to determine where line 4 came from, bad.
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