Comment 44 for bug 170378

> I tend to think that entering groups and subgroups could be a good thing

Agreed - it works like this e.g. in 'Edit > Find…'.

Sample file with different nested groups and the same structure as sub-layers attached:
Layer 1: contains top-level objects as well as nested groups containing objects which have the same fill&stroke
Layer 2: same structure as Layer 1 created as sub-layers
Layer 3: duplicate of Layer 1 (top-level objects and nested groups groups with objects having the same fill&stroke)

--> 'Edit > Select Same…' finds objects on the current drawing (group) level (see layer indicator in the status bar) and those upwards in the same SVG branch which are not inside a different group container (branch). Layer and sub-layer groups OTOH are handled transparently (they are not 'selectable' objects in Inkscape).

--> 'Edit > Find…' searching e.g. for the fill color "fill:#ff8080" in 'Properties' does find all objects with the same color, regardless of whether they are inside (nested levels of) groups.

Probably related questions:
1) What would be the expected behavior if 'Select same' is used on a selection which doesn't define a style attribute at the SVG source level (e.g. a regular group)?
2) If groups are to be handled transparently, do they need to be excluded as valid "source" for 'Select Same…'? OTOH there will be use cases where attributes are solely defined as parent style attributes of container elements (SVG files hand-written or generated by other tools, e.g. matplotlib), as it is often used in SVG reference files (style inheritance being an important feature of SVG).