Created attachment 126166 [details]
Screen shot of Format menu.
In LO Calc Version: 126.96.36.199 some of the menu items have been re-arranged. Now there are two "n" selections in the Format menu.
Indeed. The duplicated accelerator is fixed in 188.8.131.52 (Alig[n] is unchanged, Pri[n]t Ranges has been changed to Prin[t] Ranges), and there are a couple of other differences as well ([T]ext -> Te[x]t, [R]ow -> Ro[w] etc.), and I only checked the Format menu, there could be more.
Since it's fixed in the current version, closing this as WORKSFORME. Requesting backport to 5.1. Note that because Alig[n] has a submenu, it's difficult to reach the other item with "n" accelerator.