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You should check Unison language. Each Unison definition is identified by a hash of its syntax tree. So if two unrelated functions have identical AST this means they that from language perspective it's the same function.

https://www.unison-lang.org/docs/the-big-idea/

a friend/old coworker of mine played with that idea in datalog and wrote about it. https://petevilter.me/post/datalog-typechecking/ it had some pretty cool implications.

Sometimes I daydream that we moved beyond text files and had a format with a UUID per line.

Version control could reliably track movement between files, we could identify copy and paste (and prompt when refactoring), and code coverage changes would be accurate.