fix: border for merged cell

[lumixraku]

close https://github.com/dream-num/univer-pro/issues/2561
close #3391

Pull Request Checklist

• Related tickets or issues have been linked in the PR description (or missing issue).
• Naming convention is followed (do please check it especially when you created new plugins, commands and resources).
• Unit tests have been added for the changes (if applicable).
• Breaking changes have been documented (or no breaking changes introduced in this PR).

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Playwright test results

 4 passed

Details

 4 tests across 2 suites
 1 minute, 23 seconds
 ab8f523
 For more information, see full report

[codecov]

Codecov Report

Attention: Patch coverage is 88.55932% with 27 lines in your changes missing coverage. Please review.

Project coverage is 30.93%. Comparing base (f11c87f) to head (ab8f523).
Report is 3 commits behind head on dev.

Files with missing lines	Patch %	Lines
...sheets/src/commands/commands/set-border-command.ts	88.55%	27 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##              dev    #3506      +/-   ##
==========================================
+ Coverage   30.90%   30.93%   +0.02%     
==========================================
  Files        2161     2161              
  Lines      113511   113530      +19     
  Branches    24893    24888       -5     
==========================================
+ Hits        35079    35116      +37     
+ Misses      78432    78414      -18     

Flag	Coverage Δ
	30.93% <88.55%> (+0.02%)	⬆️

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[zhaolixin7]

1、水平、垂直合并后分别设置上、下、左、右后取消边框
表现：垂直的合并的地步边框未取消、水平的有边框未消失

[univer-bot]

Bot detected the issue body's language is not English, translate it automatically. 👯👭🏻🧑‍🤝‍🧑👫🧑🏿‍🤝‍🧑🏻👩🏾‍🤝‍👨🏿👬🏿

1. After merging horizontally and vertically, set the top, bottom, left, and right respectively and then cancel the borders.
   Performance: Vertical merged borders are not cancelled, horizontal borders are not disappeared

[wzhudev]

There should be unit tests for the bugfix.

[zhaolixin7]

@lumixraku 单元格和合并单元格组合，设置内边框边框线预期：外边框线不应该显示

[univer-bot]

Bot detected the issue body's language is not English, translate it automatically. 👯👭🏻🧑‍🤝‍🧑👫🧑🏿‍🤝‍🧑🏻👩🏾‍🤝‍👨🏿👬🏿

@lumixraku Cell and merged cell combination, set inner border border line Expectation: outer border line should not be displayed

[lumixraku]

There should be unit tests for the bugfix.

@wzhudev see https://github.com/dream-num/univer/pull/3506/files#diff-29f4358918948f1bd6a68ec7b1514c6c8914a67ebec5c166d358549041b723bf

[wzhudev]

LGTM