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About the scope of influence of "Merge Matching Lines"

Summary:

What is the scope of the "Merge Matching Lines" item in "Manage Journal Line Rules"?

Content (please ensure you mask any confidential information):

Currently I am having an issue with AP invoices where every time I create an accounting draft a tax line entry(Journal Entry Lines) is added.
This issue was resolved by changing "Merge Matching Lines" to "All".
I researched "Merge Matching Lines" but the only page I could find that describes it is the one below.
https://docs.oracle.com/en/cloud/saas/financials/24b/faisl/journal-line-rules.html#s20030802

I find it strange that the tax amount is added to the debit and credit each time the process is carried out: "Verification ⇒ Preparation of Draft Accounting ⇒ Change." However, I am concerned that I do not know the extent of the impact of the "Merge Matching Lines" that was changed this time.

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