This file has identical TEXT content on both sides,
but windows.txt uses CRLF and unix.txt uses LF.
With ignore_line_endings ON, content compares as a match,
but with 'Compare File Metadata' also on, the line_endings
field is still worth inspecting in the metadata report
(it will show as '~', a difference your settings are
currently choosing to ignore, not a genuine mismatch).
