Months ago visual studio code added a 3-way merge editor

It worked from day one with abapGit, where you usually do merges using files in your laptop. It’s by far the most convenient way to merge ABAP code

For projects stuck in transports, I just added support to my extension

It’s based on code lenses:

The bottom part is the result of the merge, upon save will be written in the ABAP system you started with

NOTE: it might contain merge annotations or other stuff that prevents saving until all merge issues are resolved