in reply to Testing if two paths point to the same file.
There's no reason to limit oneself to plain files. I'd remove the -f checks.
The inode is always 0 on Windows+NTFS
The device id is 0 for A:, 1 for B: .., 25 for Z:. It doesn't work with UNC paths such as "\\?\C:\". It doesn't check if two drives are the same with different names (e.g. when using SUBST).
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