Hi there,
Thank you for reaching out!
I understand that you need to have two variable products with the same name but different SKUs.
SKU can be set individually for each variation:
https://d.pr/i/8msaGs
It is possible to create two variable products with the same name – only the URL will be slightly different:
https://d.pr/i/RUdyCs
https://d.pr/i/uzBVcq
If you’d like to create variations with the same name though – that isn’t currently possible I’m afraid.
Variation names come from attribute values:
https://docs.woocommerce.com/document/variable-product/#section-3
On my test site, I wasn’t able to set up an attribute with two identical values and successfully create variations from those.
I’ve reported this behaviour to our developers here:
https://github.com/woocommerce/woocommerce/issues/29983
At this point, having two variations with identical names will require code customization and I can’t promise this will be fixed soon, however, feel free to add details to the report in GitHub.
I hope this helps!