This happened to me; I thought I'd check both files in detail to see. If I use a tool like tag & rename to wipe out the mp3 tags in both files, they turn to exact duplicates.
I realize it may be pie-in-the-sky, as it would involve (possibly) identifying a lot of different tag formats, but..
I wonder if there could be a mode where identical music files are found *without* consideration for file tags? Read in the music file, discard all tag data, then run the duplicate content check on what's left. Could be a huge boon in cleaning up scattered/unorganized music collections..
