I ran into this issue today after freshly installing a Hurd VM using <URL: https://cdimage.debian.org/cdimage/ports/stable/hurd-i386/iso-cd/debian-hurd-2021-i386-NETINST-1.iso > and trying to upgrade it to unstable.
It was a pain to get the upgrade going, so I strongly suggest thus usrmerge bug is fixed in unstable soon. -- Happy hacking Petter Reinholdtsen