Yes the new merging on effects the first merge, and +10 still gives +4 to all stats, so for a unit with a flaw will get +4 in all stats plus the 3/4 stats on the flawed IV, for neutral IV they get +1 in their 2 main stats they would get from their first merge and +1 in a different Stat so say a unit gets +Hp and +Spd on the first merge they would actually get +2Hp +2 Spd and +1 in something like Atk doing so allows the neutral IV to get +3 additional stats hopefully that clears it up
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