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Vohar, Vodalian Desecrator isnt technically a Merfolk Commander, but it could be

Set: UltraPro Category: Card Sleeves Size: Standard Count: 100 Theme: Magic the Gathering Publisher: UltraPro SKU: UPR19445 UPC: 074427194451

Combine it with Stuffy Doll or Spiteful Sliver to turn all that damage into a win condition instead of a wipe

Since you aren't casting Themberchaud, the commander tax doesn't increase, even if he dies

This one turns a hit into 1d20 1/1 flying Faeries and Dragons too

Though this Gideon's 0 ability is a standard temporary indestructible creature transformation we expect from the character, its -10 can potentially be used to close out a game, providing each of your creatures with +2/+2 while tapping down each of your opponent's creatures