Best way to determine if two path reference to same file in Windows?

Question

How would I compare 2 strings to determine if they refer to the same path in Win32 using C/C++?

While this will handle a lot of cases it misses some things:

Answer 1

See this question: Best way to determine if two path reference to same file in C#

The question is about C#, but the answer is just the Win32 API call GetFileInformationByHandle.