Having two branches in the same `+if+` structure with the same implementation is at best duplicate code, and at worst a coding error. If the same logic is truly needed for both instances, then they should be combined.
But this exception does not apply to `+if+` chains without `+else+`-s when all branches have the same single line of code. In case of `+if+` chains with `+else+`-s rule S3923 raises a bug.