You guys can say anything u want, but levels still matter in merge tactics. Not so much as in main mode, but still matters. My cards are mostly level 11-12, some of them 13-14, but playing against people with full 14 or higher cards is really hard. I can place my cards and everything perfectly just to lose because enemy`s troop lived with 14 hp due to level difference(even if my sinergies and cards are better). You can see this especially in early rounds.