I wonder, is it possible for an EIN and SSN to have the same nine numbers?  

The 1099 instructions say,

"Enter the recipient's TIN using hyphens in the proper format. SSNs, ITINs, and ATINs should be in the XXX-XX-XXXX format. EINs should be in the XX-XXXXXXX format. You should make every effort to ensure that you have the correct type of number reported in the correct format."

I wonder, what Code section applies a penalty for not making every effort?