If a lexeme has statements which link to its own senses (e.g. usage example with qualifier demonstrates sense) and you try to merge it into another lexeme, it fails with the error "Failed to merge Lexemes, please resolve any conflicts first. Error: Lexemes link to each other in a statement."
To reproduce, go to https://test.wikidata.org/wiki/Special:MergeLexemes and try to merge https://test.wikidata.org/wiki/Lexeme:L1474 into https://test.wikidata.org/wiki/Lexeme:L1473