Netherlands definitely not, the army has indicated a desire to bring back tanks, but seeing the level of integration into the German army they'll be Leopards and no political decision has been made. These Merkavas are also too outdated imo and the numbers too great.
Gifting them to Ukraine could be possible, but there's already the programs for the Leopard 1s and T-72s so I doubt there's budget for another tank type.
My guess is these tanks replacing a middle or eastern European's nations legacy Soviet fleet, likely with at least partial western European funding. Israel allowing these tanks to be sent to Ukraine goes directly against Israel's policy throughout the war.