In Calc, "Data" menu: "_X_ML Source ..." and "Te_x_t to Columns" both use "x" as the accelerator key.
Confirmed on Windows 10 Pro 64-bit en-US with Version: 5.2.0.1 (x64) Build ID: fcbcb4963bda8633ba72bd2108ca1e802aad557d CPU Threads: 8; OS Version: Windows 6.19; UI Render: GL; Locale: en-US (en_US) However there is no functional issue: <Alt>+D opens Data menu, X passes to XML Source, and second X passes to Text to Columns--when the selected range of cells contains CSV values. In other words the accelerators work as intended--otherwise believe there is no issue with duplicate accelerators so long as they continue to function, i.e. they do not block each other on a given menu.
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NAB, duplicated accelerators on a menu are acceptable and behavior of the accelerators on use is correct.