>From what I see on https://eel.is/c++draft/temp.type as generated on 9th of
November, 2024,

in [temp.type]-p1

the topic of same template-ids is specified.

Should it be made explicit that it is intended for template-ids only
without dependent types ?

I mean, only at the moment of instantiation, otherwise it would make sense
to check whether they are the same.
It supports, for example, the ODR in [basic.def.odr]-p(15.5) in referring
'same entity' after overload resolution and after matching of partial
template specialization.

Moreover, at the best of my knowledge, I found the expression "same" for
template-ids used in explicit way only in [temp.over.link]-p5

The proposed explicitation would also be on the same page with the explicit
"type-dependent" in p4 for decltype(expressions).