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If there is a Baron on your team, use his brew instead of the potions.
With this build, fully stacked, no buffs, you will have 863 power, 39% life steal (Plus the extra 25% healing from life steal from Typhon's Fang passive), and 20% penetration. Book of Thoth will help you with the early game mana regen and also add a ton of power in the mid-late game with the extra mana from poly and fang as well. Polynomicon is a great item with Merlin because it synergizes with his passive and it has life steal, which is great on Merlin. Stacked build, with no buffs, after using an ability your next auto will hit for 934 before mitigations. That's more damage than a level 5 Kulkulkan ultimate with 0 power. Fang and Soul Gem are good life steal and healing items with some nice other base stats as a bonus. Then Nimble Rod of Tahuti is of course a great item on every mage pretty much. The passive is more effective with this build because of the really high power you will have. I think Nimble is better because it's better for taking out towers and it good to have the attack speed while you are waiting on your cooldowns. This build is absolutely insane and you can probably use this same build on plenty of other mages too.
Swap out Polynomicon with Divine Ruin if you need the anti-heal. You could go Chronos Pendant if you really wanted to, but my thought is you will be buying a potion of power at some point anyways and that has an extra 10% CDR. Soul gem also has 10% CDR. The Chronos Pendant passive is not good either, you are better off sticking with this build.
If you are good at using your ult/stance switch to do damage then you should level it when you can. If you are like me and just use it to switch stance then you should stick with this level order.
Tap each threat level to view Merlin’s threats
Tap each synergy level to view Merlin’s synergies
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I'm not so sure Polynomicon is the way to go for Merlin, who relies quite a bit on either his extra-long-range poke or channeled abilities. Doesn't make a follow-up basic attack flow very well. I also don't think investing into 3 lifesteal items is very good, especially if you face enough anti-heal to make those items less functional.
You're building the Nimble Rod of Tahuti glyph also for some reason, when he again isn't a basic attacker.
And while Tahuti + Typhon's gives 20% penetration, you really should have either Charon's Coin or Obsidian Shard in the build. And finally, you're also missing a very strong overall damage item in Soul Reaver at bare minimum as an alternative item.
Overall, I think Thoth, Poly, and Typhon's shouldn't be in a strong general build, and Tahuti shouldn't be the Nimble form. Reaver and Charon's should be standard items, and Magus and Deso should be other alternative flat pen items. E-Staff and Myrddin can make an appearance as a situational items as well.
One final option would be to go into Conduit Gem -> Gem of Focus instead of Sands, and grab Chronos' Pendant early.
Thanks for the responses and explanations. Some further thoughts.
Also Reaver is core on Merlin.