Hi,
Allowing duplicate email addresses is less involved than allowing duplicate usernames. Email address is a piece of information associated with an account whereas the username is used to actually log into the system.
The login process would have to be adjusted to deal with duplicate usernames. For a login attempt, would WP keep comparing the password for every instance of the given username until it found which account is being logged into? Or would you be modifying the login form to require both username and email address to log in?
There’s also the issue of the password reset form, which can take the username. Without adjusting the handling and display of that form, you risk a user not being able to reset for their specific account.
And there’s also unique author slug generation.
Which is all to say, there’s a lot involved in allowing duplicate usernames, little of which overlaps with what the plugin currently does. It would warrant being its own plugin, but not one I’m looking to build at this point.
Cheers!