I see them more like this:
[ul][li]Have lamps be items[/li]
[li]Store “attached to” value similar to jumper cables[/li]
[li]Move jumper cable tracking code (breaking off when too far etc.) to a common function[/li]
[li]When consuming power, have them consume it from the targeted vehicle instead[/li][/ul]
This code could be later on change to a tool mod, to allow using tools by connecting them to vehicle power source. This would be really useful.
Vehicles are complex multi-part structures that fulfill multiple functions at once, track a lot of stats, perform updates per turn, are processed on load, are relatively slow to access in the code and require more complex access methods.
Furniture is a secondary terrain type, where all instances are totally identical and don’t actively perform any function.
Honestly, vehicles are more similar to monsters than to furniture.
I don’t see how would you achieve this merge.
There are few functions vehicles and furniture could share, but those would be mostly “has_flag”.
The unification is simply unfeasible on the basis of vehicles being instanced as objects and furniture being instanced as ID.
What do they even have in common? That they fall, can be dragged and have flags?