I'm really baffled by how your example works, as NTFS doesn't have inode numbers?

(See the output from stat & lstat, where the inode number is always 0.)

From what I can tell by looking at the ls.c (from the GnuWin project), it (same.c) uses the st_ino field returned by stat:

#define SAME_INODE(Stat_buf_1, Stat_buf_2) \
  ((Stat_buf_1).st_ino == (Stat_buf_2).st_ino \
   && (Stat_buf_1).st_dev == (Stat_buf_2).st_dev)

static bool
dev_ino_compare (void const *x, void const *y)
{
  struct dev_ino const *a = x;
  struct dev_ino const *b = y;
  return SAME_INODE (*a, *b) ? true : false;
}
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Which is (in my machine) always 0.