When syncing calls after an account merge, an error occurs: entity is deleted.
This is occurring because the Entity_Reference_Id_vod refers to the Losing Account's ID.
The user profile does not have Read access to the Account Merge History Object.
The user needs Read access and an active VMobile Object Configuration (VMOC) for Account Merge History in order for syncs with merges to work properly.
CRM Online Help: Account and Contact Merge Administration
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