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let
  inherit (builtins.trace "used" { a = 1; b = 2; }) a b;
  x.c = 3;
  y.d = 4;

  merged = {
    inner = {
      inherit (y) d;
    };

    inner = {
      inherit (x) c;
    };
  };
in
  [ a b rec { x.c = []; inherit (x) c; inherit (y) d; __overrides.y.d = []; } merged ]