Sort by merged cell size

Rinanachas 

What you are trying is something hypothetical but yes it has a solution also.

• Let me remind that if you are thinking that the Merged cell looking taller has different Height or Excel increases it's Height then you are wrong. 
• Merged cell's Height is as similar to a normal cell's.

Now how to Sort data in Merged Cells,, has tricky solution.

• Press F5, you get dialogue box. 
• Hit Special then click Blank.

You find all blank cells,, are part of Merged cells been selected.

• Now type a  = sign into the Formula Bar.

• Write the reference the cell which locates above the first blank cell.

•  And press Ctrl + Enter button simultaneously.

  You find all blank cells are filled with the value above. 

• Now select the Column & SORT.

Another is the better and is faster too, is VBA Macro.

Private Sub SortMergerdCells()

 Dim MyRange As Range
 Set MyRange = Range("A2:A21")
 
 On Error Resume Next
 
 With MyRange
 .UnMerge
 .Resize(.Rows.Count, 1).SpecialCells(xlBlanks).Formula = "=R[-1]C"
 .Sort Key1:=.Cells(1, 1)
 Range("VBA_RecFmt").Copy
 .PasteSpecial Paste:=xlPasteFormats
 End With
 
 Call Duplicate
 
End Sub

Sub Duplicate()
Dim a As Long
For a = Cells(Rows.Count, 1).End(xlUp).Row To 1 Step -1
If WorksheetFunction.CountIf(Range("A2:A" & a), Cells(a, 1)) > 1 Then Rows(a).Delete
Next
End Sub

How it works:

Above are two Macro.

• Either press ALT+F11 or select the Sheet TAB, then Right Click.
• From Menu hit View Code.

Now VB editor will open.

• Copy & Paste this code (Excel will automatically dived them into two).
• Now go to Developer TAB, hit Macro & select the Macro from the List and hit RUN.

You find the Data has been Sorted.

N.B.  In first VBA code check this Range("A2:A21") , is data Range has value in both Merged and in Un-Merged cells, and you need to adjust it as needed.