Let us analyze 2 pascal source files by CodeMerger and by all-known WinMerge utility.

Results are shown here. 

You can see that WinMerge has many differencies, but CodeMerger has 0 differencies. Why?

The "secret"  is - both files have egual sets of procedures, functions etc..., but they are located in different order.

So, "from the point of Delphi compiler" these files are identical.  CodeMerger's result is true.

This example does not say that WinMerge is bad. Of cource, WinMerge is good...for files.

So, the result is - "WinMerge for files, CodeMerge for program files".

WinMerge shows:

CodeMerge shows: