Thanks for your quick reply. Some more details:
My Visual Studio solution is based on the "Power Platform Solution Template". It contains a CRMPackage project from the "Power Platform Package" template and a Plugins project from the "Power Platform Plug-in Library" template. There's also a class library project called Entities (not based on any templates). The Plugins project references the Entities project. From within VS2019, the solution can build and deploy to Dataverse. All projects based on .Net 4.6.2.
However if the code of the Plugins project references the Entities project then D365 throws an error as expected when the plugin fires (because Entities.dll wasn't deployed).
Shared Project
From the Plugins project, doing AddReference from the menu shows the "Reference Manager" popup as expected. But this doesn't contain "Shared Projects" on the left menu. Interestingly, doing the same on the Entities project does show SharedProjects - so I assume it's something to do with the template that was used to create the Plugins project?
ILMerge
Prior to adding the ILMerge nuget packages, the solution would build successfully. The bin\debug directory of the Plugins project contained plugin.dll and entities.dll as expected (because Plugins references Entities). However after adding "MSBuild.ILMerge.Task " package to the Plugins project, the solution wouldn't build, complaining of not being able to find Plugin.dll in the bin\debug directory.
ILRepack
I removed ILMerge and tried ILRepack package. This successfully created a merged Plugin.dll in bin\debug\merged, and judging by it's size, it looked to be a merge of Plugin.dll and Entities.dll. However when trying to upload this to Dataverse using the plugin registration tool, the error said that the dll didn't contain a manifest file
Any ideas?