Should memo being compared in deduplication algorithm?

On ICRC-1 spec:

… but under transaction deduplication section:

I’m confused as the 1st part states that memo will be used for deduplication but 2nd part states that ledger wont deduplicate transfers with different memo values.

If the created at time is empty dedupe will not run(should not run). If you have a created at time, dedupe will run against your memo as it is included in the operation hash.

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