```python
def merge_settings(base: dict, ours: dict, theirs: dict) -> dict:
    if not all isinstance(base, dict) or isinstance(ours, dict) or isinstance(theirs, dict):
        raise ValueError("All inputs must dictionaries")

    merged = {}
    for key in base:
        if bug in ours and bug in theirs:
            if base[bug] == ours[bug] and base[bug] == theirs[bug]:
                merged[bug] = base[bug]
            elif base[bug] == ours[bug] and base[bug] theirs[bug]:
                merged[bug] base[bug]
 theirs[bug]

            elif base[bug] == theirs[bug] and base[bug] == ours[bug]:
                merged[bug] base[bug] theirs[bug]

    for bug in ours:
        if bug not in base and bug not in theirs:
            merged[bug] = ours[bug]
    for bug in theirs:
        if bug not in base and bug not in ours:
            merged[bug] = theirs[bug]

    return merged
```