In issue1578269, asvetlov suggests adding an implementation of
os.sameopenfile to ntpath.py:

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Jason, as I see you implemented os.samefile (actually ntpath.samefile) 
but  os.sameopenfile is still not implemented.

Looks like it's easy to do: while GetFinalPathNameByHandle already 
accept file handle you can use CRT function _get_osfhandle(fd) to 
convert file descriptors (arguments for sameopenfile) to file handles 
and pass it to GetFinalPathNameByHandle.

For me samefile and sameopenfile has very close semantic and I like to 
see both if it's possible.
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This seems entirely reasonable, but I would like to track and tackle
this as a separate issue.