3/8 says:

"Two names are the same if
— they are identifiers composed of the same character sequence, or
— they are operator-function-ids formed with the same operator, or
— they are conversion-function-ids formed with the same type, or
— they are template-ids that refer to the same class or function (14.4), or
— they are the names of literal operators (13.5.8) formed with the same literal suffix identifier."

The fourth bullet should also apply to variable templates (compare to the update made to 14.4/1, which this bullet is trying to defer to).

I came pretty close to filing a core issue for this, but I think the intent is (to quote Mike) pellucidly clear.