Avoid useing merged cells.
I deleted the first row and then applied:

Sub snb()
  sq = Sheets(1).Cells(1, 1).CurrentRegion.Resize(, 9)
    
  For j = 2 To UBound(sq)
    Cells(j, 1).Resize(, 9).Interior.ColorIndex = IIf(sq(j, 3) = sq(j, 8), 12, 14)
  Next
End Sub