The 'Identical target but different source' QA check does not list segments where source text is different and target text is the same, but some of the segments contain tags. Those tags are currently recognized as differences, so this QA check misses them.
Tags should be ignored by this check. This could be optional to avoid too many false positives in use cases where tags can be taken into consideration.
This QA check is understood as something that focuses on content; tag checks are supposed to be covered by the 'Formatting and tags' section.