Samuel:
You wouldn't be able to do the AR & AP as an import as you would need to post both invoices and payments (receipts). Converting the Matching file into an import would be a big job.
We did a merge once for a company that was one entity with three branch offices, each with their own database. They wanted to move to a terminal server and consolidate the three databases into one. It was a big job and we had Bob W assist us by doing the actual merges. This was in pre-GV-RW days. Today I might consider doing the entire project myself using the people who work for me to have multiple steps being completed concurrently.