I could also see the Gov taking the time to headshot his soldiers but specifically not Merle as a last "fuck you" right?
Apparently in the post-apocalyptic world, the worst thing you can do to a person is to leave them to turn into a walker. So, yeah, I think the Governor would further desecrate Merle by leaving him to turn.
This thought is similar to something that Michael Rooker said on The Talking Dead
after the finale. Basically, he imagines everyone agreeing on a simple pact that you never allow one of your own to reanimate if there's any chance you can stop it - but the Governor intentionally killed Merle in a way that meant he would turn.