Let's go back to the original post of this thread and break out the three questions that were posed:
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What is the policy on this? (With "this" defined as posting a new torrent that is essentially identical to one already on the system, but dead.) The policy is that this is acceptable, and further discussion suggests that it can even have some advantages over re-seeding the dead torrent.
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Can such a "new" torrent be reported? It is not a violation of the site's rules. There is no need to report it. Subsequent discussion said that this "reporting" would not be "reporting a duplicate" but "pointing out to staff that the 'new' one was unnecessary." It's not clear what benefit accrues from doing this.
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How [would] such a "new" torrent be reported? Using the report link at the bottom of the torrent page, but since there's no violation here, there's not need to do this.
Subsequent posts added a new question:
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Why re-post identical files? (1) The new torrent will show at the top of the search page and be more obvious to other members, and this will happen automatically without having to involve site staff in recycling the torrent; (2) "Even if you have a file with the exact same size, that you can give the exact same name, if it doesn't have the same hash value as the original file it will not seed as the original file."
But, given that
Problem solved.
...perhaps we're done here.