Yes, it would be a duplicate. To be completely sure, add 'FID' column as well. In empeg scheme of things FID is, in database parlance, primary key for both tunes and playlists, i.e. the datum that uniquely identifies them (it is also the filename). You should see that your two otherwise identical tunes have different FIDs.
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Dragi "Bonzi" Raos Q#5196 MkII #080000376, 18GB green MkIIa #040103247, 60GB blue