The result is true if and only if the dynamic type of A is the same as the dynamic type of B.
Note that the dynamic type of unallocated allocatable or disassociated pointer is the same as its declared type; in the case of CLASS(*), there is no declared type.
Either A or B is CLASS(*) and has a dynamic type that is not extensible, the result is processor dependent.
Note that simply knowing that a type is the same as another does not give you access to any of the extended components; to do this you need to use the SELECT TYPE construct.
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