How to make two or more file or folder with same name

It is possible make the two or more file as same name at same location.

It is possible threw ASCII code.

1:-Right click on file or folder  and choose “rename”.

2:-Then hold  “Alt” key and press "255".


3: Then again hold "Alt" and  following below number.

65 for A

66 for B

67 for C

68 for D as it…

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91 for Z