In trying to convert the UTG IG, GoFSH reports several errors because of duplicate name. Going into the IG itself, it turns out that indeed, there are cases where two value sets have the same name. However, they have different defining URLs. The question is whether that it legal and acceptable practice, or whether the current behavior of throwing out an error message is correct.
Here's an example of two value sets with the same name but different URL:
https://terminology.hl7.org/ValueSet-v2-0719.html
https://terminology.hl7.org/ValueSet-v3-InformationSensitivityPolicy.html