I have around 290-300 merits atm, most of it are for samurai.
Wasted about 40-60 merits JAs and sub-combat skill (Lvl/Dlvl stuff)
Here's the merits I can remember on top of my head:
STR: Lv5
HP: Lv5
MP: Lv3
Critical: Lv4
Enemy Critical: Lv4
Great Katana: Lv8
Archery: Lv4 (raised/Dlvl to Lv4 Staff/Sword/H2H a few times)
Meditate: Lv5
Store TP: Lv5 (raised/Dlvl to Lv5 2x)
Overhwhelm: Lv3 (raised/dlvl to Lv3 2x)
Shikikoyo: Lv3 (raised/dlvl to Lv3 2x)
I've put a few on BRD and MNK but I forgot which.
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