main: use a better windows short-path comparison method

The previous check does not account for multiple levels of symlinks:
given a -> b -> c, a would match b.

Author: bluetech

src/_pytest/main.py

@@ -935,13 +935,11 @@ def collect(self) -> Iterator[nodes.Item | nodes.Collector]:
                         is_match = node.path == matchparts[0]
                         if sys.platform == "win32" and not is_match:
                             # In case the file paths do not match, fallback to samefile() to
-                            # account for short-paths on Windows (#11895).
-                            same_file = os.path.samefile(node.path, matchparts[0])
-                            # We don't want to match links to the current node,
-                            # otherwise we would match the same file more than once (#12039).
-                            is_match = same_file and (
-                                os.path.islink(node.path)
-                                == os.path.islink(matchparts[0])
+                            # account for short-paths on Windows (#11895). But use a version
+                            # which doesn't resolve symlinks, otherwise we might match the
+                            # same file more than once (#12039).
+                            is_match = os.path.samestat(
+                                node.path.lstat(), matchparts[0].lstat()
                             )
 
                     # Name part e.g. `TestIt` in `/a/b/test_file.py::TestIt::test_it`.