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ntpath.samefile is currently implemented using GetFinalPathNameByHandle, which doesn't work for hard links.
Since I introduced values for os.stat().st_ino in #8879 (which implemented os.link), I suspect we can possibly change ntpath.samefile to be the same as posixfile.samefile and leave st_ino.
Hirokazu questioned whether or not that st_ino change was correct, but I think it will be fine on NTFS. As FAT does not support links anyways, there would be no issue with potential st_ino issues there as we wouldn't be comparing them for any reason.
(part of the reason I created this is that we have discussion on st_ino and samefile in a few different places and I'm losing track of where we're at)