3.2.4 Consistent identification quick question

Let take an Example:
<h2><a href="https://example.com/about-us">About Us</a></h2>
<p> <a href="https://example.com/about-us">We are a company that
specializes in creating web applications.</a>   </p>

Is this is issue of 3.2.4 Consistent identification?

My answer is: yes, this is an issue of 3.2.4 consistent identification.
To meet the success criterion, the link text for both the heading and the
content should be consistent.

To make the link text consistent, we could modify the code to use the same
text for both the heading and the content links. For example:

<h2><a href="https://example.com/about-us">About Us</a></h2>
<p><a href="https://example.com/about-us">About Us - We are a company that
specializes in creating web applications.</a></p>

In this modified code, the link text for both the heading and the content
links is "About Us", which makes the link text consistent.

What's your thoughts on this?