@Override
		public boolean isSame(Function f1, Function f2) {
			if (f1 == null && f2 == null) {
				// Both null - neither is a function so just return true
				return true;
			}
			if (f1 == null || f2 == null) {
				// Someone is not a function, return false
				return false;
			}

			// Get the tag lists and check if they're the same.
			Collection<FunctionTag> f1Tags = f1.getTags();
			Collection<FunctionTag> f2Tags = f2.getTags();
			return f1Tags.equals(f2Tags);
		}
Compares the function tags in two programs. 

Two sets of tags are considered equal if they contain the name and comment
attributes.
Ghidra/Features/Base/src/main/java/ghidra/program/util/ProgramDiff.java