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.