If known DebugLocs do not match then two DBG_VALUE machine instructions are not identical. For example,

        DBG_VALUE 3.310000e+02, 0, !"ds"; dbg:sse.stepfft.c:138:18 @[ sse.stepfft.c:32:10 ]
        DBG_VALUE 3.310000e+02, 0, !"ds"; dbg:sse.stepfft.c:138:18 @[ sse.stepfft.c:31:10 ]

These two MIs represent identical value, 3.31...,  for one variable, ds, but they are not identical because the represent two separate instances of inlined variable "ds". 

llvm-svn: 134620