In a situation where two directories have files of the same name which are hard links the 2nd is not reported. For example the tzdata package installs many copies of the same files into /usr/share/zoneinfo such that files like /usr/share/zoneinfo/GMT0 and /usr/share/zoneinfo/Etc/GMT0 (and many other examples) are hard links.
Both GMT0 and Etc/GMT0 should be reported when traversing /usr/share/zoneinfo.