If there are more than 2 headers/headings which has the same content, the generated ToC html also has the same anchor. In this case the link from ToC won't work.
Even though Markdownlint has a regulation for it (MD024), not every one uses a linter.
[toc]
---
# Head1
Sample text of head 1.
## SameHead
Sample text of head 1-1.
# Head2
Sample text of head 2.
## SameHead
Sample text of head 2-1.
<ul>
<li><a href="#Head1">Head1</a><ul>
<li><a href="#SameHead">SameHead</a></li>
</ul>
</li>
<li><a href="#Head2">Head2</a><ul>
<li><a href="#SameHead">SameHead</a></li>
</ul>
</li>
</ul>
<hr />
<h1 id="Head1" name="Head1">Head1</h1>
<p>Sample text of head 1.</p>
<h2 id="SameHead" name="SameHead">SameHead</h2>
<p>Sample text of head 1-1.</p>
<h1 id="Head2" name="Head2">Head2</h1>
<p>Sample text of head 2.</p>
<h2 id="SameHead" name="SameHead">SameHead</h2>
<p>Sample text of head 2-1.</p>