Function reference value of #shared is not the same as the actual function reference

I have run into an oddity that I cannot explain and hope someone in the community can explain the situation. My Power BI Desktop has the following items:

// SimpleFunction
let
    result = ( ) => [ a = 1, b = 2, c = 3 ]
in
    result

// ShowMyStuff
let
    result = Table.SelectRows( Record.ToTable( #shared ), each not Text.Contains( [Name], "." ) )
in
    result

// FindSimpleFunction
let
    result = Table.SelectRows( ShowMyStuff, each [Value] = SimpleFunction )
in
    result

// DoesReferenceMatch
let
    result = #shared[SimpleFunction] = SimpleFunction
in
    result

// ExecuteSharedReference
let
    result = (#shared[SimpleFunction])( )
in
    result

// InvokeSimpleFunction
let
    result = SimpleFunction()
in
    result

1. The query FindSimpleFunction returns an empty table.
2. The query DoesReferenceMatch returns false.
3. The query ExecuteSharedReference returns the same as InvokeSimpleFunction.

What I cannot explain, after searching the docs and googling, is why DoesReferenceMatch returns false, implying that the reference provided by #shared is not the same reference as SimpleFunction. However, when invoking the #shared reference it returns the same result as invoking SimpleFunction. It seems to me that what is returned by #shared is some sort of proxy for SimpleFunction.

Can someone point me to the docs or an article that explains this behavior of #shared? It would be handy, if the reference were the same, then a query like FindSimpleFunction would be able to return the textual name for a given reference value.