Having two ``WHEN`` in a ``CASE`` statement or two branches in an ``IF`` chain with the same implementation is at best duplicate code, and at worst a coding error. If the same logic is truly needed for both cases, they should be combined.
But this exception does not apply to ``IF`` chains without final ``ELSE``-s, or to ``CASE``-s without ``WHEN OTHERS`` clauses when all branches have the same single line of code. In case of ``IF`` chains with ``ELSE``-s, or of ``CASE``-s with ``WHEN OTHERS`` clauses, rule S3923 raises a bug.