JSFiddle - React, Tailwind, and code Playground

HTML

<ul id="ul1">
    <li>one</li>
    <li>two</li>
    <li>
        <ul>
            <li><a href="#">a</a>
            </li>
        </ul>
    </li>
</ul>
<ul class="ul2">
    <li>one</li>
    <li>two</li>
    <li>
        <ul>
            <li><a href="#">a</a>
            </li>
        </ul>
    </li>
</ul>
<ul class="ul3">
    <li>one</li>
    <li>two</li>
    <li>
        <ul>
            <li><a href="#">b</a>
            </li>
        </ul>
    </li>
</ul>

JavaScript

var ul1 = document.getElementById("ul1");
var ul2 = document.getElementsByClassName("ul2");
var ul3 = document.getElementsByClassName("ul3");

function nodeEquivalence(node1, node2) {
    var equal = false;
    if (node1.innerHTML === node2.innerHTML) {
        if (node1.tagName === node2.tagName) {
            if (node1.type === node2.type) {
                equal = true;
            }
        }
    }
    return equal;
}

console.log(nodeEquivalence(ul1, ul2[0]));
console.log(nodeEquivalence(ul1, ul3[0]));