Is “Merkowski” her last name? No.
Is “Moocowski” her last name? No.
There is nothing in the law that allows for “voter intent”. It has to be as it appears, or the last name. A misspelling is NOT the last name.
Lets say we pay attention to voter intent. Whose to say that a write-in for Moocowski indicates the voter, thinking exact spelling is required, is sarcastically stating that they do not want elected the “cow”. Thus, it could be someone voting with a sardonic wit. Better to require exact spelling rather than subjective decisions as to what the voter was thinking and how they expressed it.