This rule has been implemented by GNU as https://sourceware.org/ml/binutils/2020-02/msg00028.html (binutils >= 2.35)
It allows us to simplify
.section .foo,"o",foo,unique,0 .section .foo,"o",bar,unique,1 # different section
.section .foo,"o",foo .section .foo,"o",bar # different section
We consider the two .foo different even if the linked-to symbols foo and bar
are defined in the same section. This is a deliberate choice so that we don't
need to know the section where foo and bar are defined beforehand.