I read the paper with much head scratching all the way through sections 1 and 2 and part of 3 before I figured out that, no, really, the description "Q-K=V" does not mean "Q minus K equals V" (the head scratching was because a bunch of their descriptions and symmetry comments really make little sense if you think "Q minus K equals V"). If you want to say that "K equals V", please spell it "K=V" :)
I am curious whether it makes any sense at all to enforce a more general linear constraint on the query, key and value attention matrices along the line of Q-K=V.
It is an entertaining paper. I admit I'm surprised that K=V appears to work as well as it does -- it seems like it's almost enforcing a sort of model where the query is a guess as to what the value is and the attention head returns a (softmaxed) value that is closest to the query's guess. Maybe it works because the sequences are short and the dimension is high and there's plenty of room for interesting results to fit in the merged key/value space.