test: Add failing test for `BaseCallbackManager.merge` (#32040)
This pull request introduces a failing unit test to reproduce the bug
reported in issue #32028.
The test asserts the expected behavior: `BaseCallbackManager.merge()`
should combine `handlers` and `inheritable_handlers` independently,
without mixing them. This test will fail on the current codebase and is
intended to guide the fix and prevent future regressions.
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Co-authored-by: Eugene Yurtsev <eyurtsev@gmail.com>
Co-authored-by: Mason Daugherty <mason@langchain.dev>