I made a simlilar suggestion 11 years ago and if I remember right this solution was implimented in Mp3Tag for some time.
At this time I had a lot of duplicates with uncomplete tags (only artist and title) which I wanted to keep so long till I had time to investigate the files closer and later decide which duplicate is the best.
I would not want this as a general solution because I want to be warned if there is a duplicate file in the folder.
Because I name my album-songs with the scheme $num(%track%,2) - %artist% - %title% there will never be the same filename in an album.