A situation consists of $e$ even-sized and $o$ odd-sized non-empty heaps. I claim that winning or losing depends only on $(e,o)$.
Let $W$ be the set of positions $(e,o)$ that are winning and $L$ the set of $(e,o)$ that are losing positions.
Claim. We have
$$W=\{\,(e,o)\mid o\text{ odd}\lor(e\text{ even}\land e\ne 0)\,\}$$
and
$$L=\{\,(e,o)\mid o\text{ even}\land (e\text{ odd}\lor e=0)\,\}.$$
Proof.
Since the game must end after finitely many moves, it ssuffices to show that every valid move from a situation $\in L$ leads to a situation $\in W$, and at for every situation $\in W$, there exists a valid move to a situation $\in L$.
Let us start with $(e,o)\in L$:
First case: $o$ is even and $e=0$.
Removing a stone from any (necessarily odd) heap decreases $o$ to an odd number, hence takes us to $W$.
Combining two (necessarily odd) heaps also decreases $o$ by one, hence takes us to $W$. We conclude that $(o,0)\in L$ for odd $o$.
Second case: $o$ is even and $e$ odd.
Removing a stone from an odd heap or combining two odd heaps or combining an odd and an even heap, decreases $o$ to odd, hence takes us to $W$
Removing a stone from an even heap increases $o$ to odd, hence takes us to $W$.
Finally, combining two even heaps (which is possible only if $e\ge 3$) takes us to $(e',o')=(e-1,o')$ with $e'$ even and positive, so again to $W$.
So indeed every valid move from a situation $\in L$ takes us to a situation $\in W$.
Next consider $(e,o)\in W$:
First case: $e$ is even and positive. If $o$ is even, we can combine two even heaps to arrive at $(e',o')=(e-1,o)\in L$. If $o$ is odd, we can remove a stone from one of the even heaps and arrive at $(e',o')=(e-1,o+1)\in L$.
Second case: $o$ is odd and $e=0$. By removing a stone from an odd heap, we arrive at either $(e',o')=(1,o-1)\in L$ or (if we emptied a heap) $(e',o')=(0,o-1)\in L$.
Third case: $o$ is odd and $e$ is odd. Combine an odd and an even heap to arrive at $(e',o')=(e,o-1)\in L$.
These cases logically cover all of $W$. So indeed, from every situation in $W$, there exists a valid move to $L$. $\square$