Merge #18379: doc: Comment fix merkle.cpp

5b59a19731827398aa32754d1f327178247d3199 Update merkle.cpp (4d55397500)

Pull request description:

  Change comment from `The reason is that if the number of hashes in the list at a given time
  is odd`, to ` The reason is that if the number of hashes in the list at a given level
         is odd` (to be a bit more precise: replacing `time` with `level`)

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ACKs for top commit:
  MarcoFalke:
    ACK 5b59a19731827398aa32754d1f327178247d3199
  instagibbs:
    ACK https://github.com/bitcoin/bitcoin/pull/18379/commits/5b59a19731827398aa32754d1f327178247d3199

Tree-SHA512: 30d29b9855b30de8b54033ca4884cfb5bf8ab9e52cf61da237abba0e15ebff947c65f8ba82175694bc60ee0d54f940a098cadcb0404d3c3bcf577006ab0561a5

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