Forensic Riddle #11

It’s been a while since I posted a riddle, so here is a new one – this should be an easy one:

Two different Windows executables have been executed on the same version of Windows system and under identical (ideal) conditions. Dynamic analysis shown that each of them produces completely different artefacts  on a test system, but the in-depth code analysis shown that they have an identical source code. What files are these?

Answer here