What should be done when a heading is identical with a reference? For example, when the proposed heading  "Kohen, Mosheh Yehudah." does  not conflict  with any other *heading*, but is  (as  it stands) identical to  a   *reference* in n79-125449 (the record for "Kohn, Murray J.").

In such circumstances, it's desirable to qualify the  new heading  in some way,  if possible, to distinguish it  from  the otherwise
identical ref.  In this case, the  term  of address preceding the name in  the chief source from which it comes can  be used  as  a  delimiter-c  qualifier,  producing  the  heading  "Kohen,  Mosheh  Yehudah,$cha-R."   (We   can't   use  "ha-Rav"   or   any   other amplification of  the abbreviation unless  that  actual  form  is  found with the name, per rule 22.19B1.)

In this kind of case, where a heading and a ref conflict, there's an option if  no suitable qualifier can be found (date(s), fuller
forms of  name, distinguishing terms, etc.):   the  ref  can  be re-coded as  5xx rather than 4xx, changing it from  a "see" to  a
"see  also" reference (cf.  RI 26.2C).

If  two *headings* cannot  be distinguished, however, there's no recourse but  to create  an "undifferentiated" or "non-unique" name per  rule 22.20A, putting  both names into the same record.

 As  for  the variant "Moshe Yehuda Cohen"  found  in another item, this can certainly be added to the NAR as a 400,
 with  an accompanying 670  for  the  other work, which should  be cited by title and date as in any 670.