Having two ``cases`` in a ``match`` 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 instances, then in an ``if`` chain they should be combined, or for a ``match``, one should fall through to the other.
But this exception does not apply to ``if`` chains without ``else``-s, or to ``match``-es without default clauses when all branches have the same single line of code. In case of ``if`` chains with ``else``-s, or of ``match``-es with default clauses, rule S3923 raises a bug.