fires before cells are merged
| row | number | the number of the row that the span starts with | 
| column | number | the number of the column that the span starts with | 
| size | array | the number of cells in col and row spans | 
| page | string | the name of the sheet | 
| boolean | returning false will prevent cells merging | 
$$("ssheet").attachEvent("onBeforeSpan", function(row, column, size, page){
    // some code here
    return true;
});
Return false to block cell merging.