Once a profile has been created, it is next to impossible to delete it. If it can be merged, then that is preferred. If both profiles are actively managed then the profile managers should discuss what the final profile should look like and which profile should be the final remaining profile. Other than the Last Name at Birth, which is the Wikitree-ID, any of the data can be altered before or after. That is more of a matter of strategy that can be worked out between the profile managers.