Open multiple files with the same file name
Allow excel to open files with the same name but different location at the same time

Thanks for your suggestion! Unfortunately we will not be able to address this in the near future. We’ll keep tracking the voting.
The reason you can’t have 2 workbooks open with the same name is due to the way that linked workbooks are managed. If you have multiple workbooks open and you create a link between them, Excel shows the filename of the linked file. If there are 2 workbooks with the same name, then the formula would be ambiguous. You can read more about how Excel manages external links here – https://support.microsoft.com/en-us/help/328440/description-of-link-management-and-storage-in-excel.
3 comments
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Anonymous commented
Agree; I have been opening same-filenames in Lotus for almost 30 years. Example: A:\ floppy and C:\ hard drive was the original task. Why do you think/guess Excel disallows? To keep users from confusing themselves about where they are? Or a legit programming reason?
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Anonymous commented
I agree. I have wanted this ever since I switched from Lotus 1-2-3 to Excel (1994?)
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Harlan Grove commented
I can guess why Excel works the way it does, but Excel has never allowed C:\A\X.XLSX and C:\B\X.XLSX to be open at the same time in the same Excel instance. Excel may be the ONLY Windows program which can have multiple files open at the same time but not handle files in different drives and/or directories with the same base filename.
Time for Excel to grow up.
FWIW, Lotus 1-2-3 and Quattro Pro allowed this as far back as 1989. LibreOffice Calc allows it today.