IN the article 12 months to google rankings, the point was made to create 1 - 2 outbound link per page to a highly ranked related site.
QUESTION: Can the link be identical?
Yes - it would be better to have as many unique ones as possible but the most important part of this is "On Topic" rather than just any old authority site.
Example: Site about Car Auctions
Referencing: GSA.gov since this is by far the leading authority and most highly ranked for all auction searches.
Consider "cars" as the primary theme/topic and "auction" as secondary or simply a method of exchange.
In another analogy a web site that sells software is about the "software" packages it carries and less about "e-commerce", "gateways", "credit cards" and any other merchant process or method of payment or exchange.