LogFAQs > #905547337

This tripped me up when I started as well. If you're merging two units with the same name but they aren't identical (IE PHY Pan merging to an AGL Pan) You only get one level no matter the SA level of the unit you're spending.

10 SA PHY Pan > 1 SA AGL Pan = 2 SA AGL Pan

However, if the units you're merging are identical, you get the complete SA level.

5 SA PHY Pan > 5 SA PHY Pan = 10 SA PHY Pan

So for LR androids what you wanna do if you have 1 LR with SA 10 is (assuming you didn't open any potential paths yet):
Get 14 SR Androids from the friend summon. You'll be using 1 as the main one, 9 for SA fodder, and 4 for potential. Merge the 9 SRs into one other SR, get SA 10.

Take the 5 you have left, Z-awaken them to SSR, dokkan them to UR. At this point, hidden potential is open.

Take the 4 dokkan'd URs that you DIDN'T give SA 10, spend them for the potential system on the one you DID give SA 10. YOu can max the potential anytime, it's just important to get the paths open now.

Dokkan the remaining one all the way to LR, fuse the one with SA 10 that DOESN'T have the paths open, into the one that DOES have the paths open. Behold, SA 20, 100% potential LR androids.
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I'm a greener egg than the eggs from dr. seuss