Are you sure it is failing the identity match? I can not reproduce the behaviour of constructing a new record.
---- Elm 0.19.0 ----------------------------------------------------------------
Read <https://elm-lang.org/0.19.0/repl> to learn more: exit, help, imports, etc.
--------------------------------------------------------------------------------
> a = {x = 3}
{ x = 3 } : { x : number }
> b = {x = 3}
{ x = 3 } : { x : number }
> x = a == b
True : Bool