If PS is like PSP then when you merge the 2x 30% layers, you get a new layer at 100% opacity but the panel lines etc are actually only 60% or so ... or perhaps 60% of black ie. opaque but gray.
... actually no, the more I think about it the more I'm sure the opacities are combined and although the new layer is 100% the original opacities are the same. At least, it is in PSP. It can be useful, cos you can merge a number of layers and retain their original, relative opacities but control it with just one layer. Of course you can do the same with the group

Also, in PSP opacities within a 100% layer group are not the same as if they were outside the layer group, at the same opacity. So a 30% layer in a 100% group will look different to a 30% layer outside. I think it's the way the opacities are applied within the group and to stuff outside the group. Not enough to make it worth not using groups though IMO