In a sense, the user got suspended not the 'account' - You might have done something bad and getting around the ban with a second account makes it worse. This is one of the cases having a sock isn't a bad thing.
I think the logical thing here is to wait (and not use both accounts) until your suspension is over, then request a merger. That way, the intent of the suspension is met, you've not attempted to sneak out of the suspension (good boy!) and the status of both accounts is not in doubt.
If you want to be doubly sure, use the un-suspended account, mod message explaining the situation including the suspension, promise to behave (and keep that promise!) then wait.
Typically a merger is a merger. You take ownership of any posts from the merged accounts, and accrued rep (your other question covers it). However, if you request a merger while suspended or after you are, with an account that's active during the suspension, its a clear sign you circumvented your suspension, and well, clearly arn't getting the sort of learning experience you should be getting. What happens due to this is up to the relevant mods I suppose.