I don't think so.  I deliberately removed the part about the Merkle tree.  It didn't seem necessary in this POW section (and it's covered elsewhere), and I rephrased the sentence to make it clear that hash speed isn't dependent on the size of the block, so there's no hidden penalty for including more transactions in a block.

(I also changed the first change in your commit to add a few more details, so I guess it looks like I reversed it.  However, if you look at 2cf9f69 specifically, you can see it applies against your commit and uses some of your words.)