How should Apple merge iOS and OS X?

I posted an article on my site this week talking about the merging of iOS and OS X, and how long it will take, and how Apple should go about doing so.

This would no doubt be a very complicated process, that could have dire consequences if Apple don't do it correctly.

I'm interested in hearing what other people think is the best way to approach and iOS and OS X merger, and maybe questioning if it is a good idea in the first place.