this sounds like an old topic but i have not found a satisfying answer yet; in history there lived two blocks with identical coinbase transactions:
https://www.blockchain.com/btc/block-index/106662 https://www.blockchain.com/btc/block-index/106692
https://www.blockchain.com/btc/block-index/106572 https://www.blockchain.com/btc/block-index/106730
but if you check the receiver address (1, 2)you would find they both get rewarded only once not twice; even though the same transaction was being used repeatedly, the two blocks have different nonces, which proved two shares of work in mining; then, which rule regards this as invalid and why is it designed like that?