Culture consolidation depends a lot on the strategy for integration. If the acquired company will be autonomous then perhaps not much culture integration will be necessary. If on the other hand the target will be fully assimilated, then the buyer may force their culture on the target no matter the human cost. Of course the merger of equals needs like minded cultures to work. Thinking about culture as part of the initial strategy seems very important, as does being realistic about the consequences of culture decisions. If you take into account the risks and accept them then it is all a business decision.