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Thus, if the indicator "Generousness" is greater than 205, this user is a merit source for sure. At the current moment the analysis of a different time intervals has detected 33 such sources. Notice that not all of the merit sources known by me are included even in TOP-100, since probably they were appointed to their new status recently or they have an own merit distribution policy.
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Even though the primal logic used to substract received_sMerits/2 from sent sMerits is what I would look at, the 205 barrier is not so. As per theymo's post regarding initial sMerit airdrop:
yearActivity = activity in the last ~year, max 378
freeMerit = the merit (not sMerit) you started with
modifier =
0.1 if member
0.2 if full member
0.25 if sr member
0.35 if hero
0.4 if legendary
return (yearActivity/378) * modifier * freeMerit
So the maximum per person depends on both rank and activity, meaning that the 205 barrier to detect a merit source is incorrect since not all merit sources are Legendries, and even so the maximum would have been 400 sMerit, and no lower limit was officially provided.
Regardless, most of them are probable on that list, although we did discuss on Meta not long ago if it would be wise to publish the list and the conclusion was "Nay".
Note: Digaran was a Merit source and appears with 180 generosity on your list, but also we cannot tell which are no longer merit sources and once were, without looking at a narrow recent timeframe too (as a secondary indicator).