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<htmllang="en"><p>W3C pages for ACT:</p><p><ahref="https://act-rules.github.io/">ACT rules</a></p><p>Community group for ACT:</p><p><ahref="https://www.w3.org/community/act-r/">ACT rules</a></p></html>
However, the contexts of the links here are identical, but not the exact same (elements, …) which goes against the first Background note (and the Applicability). See also #1864.
It's not completely trivial to turn it into a valid failed example, because:
<htmllang="en"><p><span>W3C pages for ACT: <ahref="https://act-rules.github.io/">ACT rules</a></span><br/><span>Community group for ACT: <ahref="https://www.w3.org/community/act-r/">ACT rules</a></span></p></html>
feels like the start of the sentence is disambiguating (even though with our definition of context, they do have the same context (which may be a problem with that definition, see #2176…))