in Re: utf8 hash keys revisited: How can i use musical symbols as hash keys?, Laurent_R mentions "I am really not convinced that a virtuoso violonist or cellist, or an opera singer, would consider them as equivalent and would play exactly the same tone"
Then in Re^2: utf8 hash keys revisited: How can i use musical symbols as hash keys?, you mention "Some do and some not"
Since MIDI notation does not directly support enharmonics, one way this can be emulated is via after touch. Even if the MIDI is not sent to a synth (hardware or software), the nuance represented by after touch is still within the realm of the concept (however imperfect the emulation).