Is there a way to merge two users?

I have two users and I would like to merge then into one.

All the answers I could find online to this question focus on transferring ownership of posts, but this is a network site and I need to transfer permissions and roles as well.

Is there an easy way to do this?

Generally speaking I agree with most of the other answers but, if for some reason you really had to merge two accounts here is how that could work.

Merging User-B into User-A

1. Reassign all of User-B’s content to User-A
2. Determine the highest privilege of User-B
3. If higher than the privileges of User-A elevate User-A’s privileges else do nothing.
4. If you have extended the WordPress’s native users account you’ll want to add that logic here too.
5. Delete User-B and do some clean up.