Having all branches of a CASE, IF or IIF chain with the same implementation indicates a problem.
In the following code:
IF @x < 25 -- Noncompliant
  PRINT 'A'
ELSE IF @x < 10
  PRINT 'A'
ELSE
  PRINT 'A'
SELECT
  CASE col1 -- Noncompliant
    WHEN 1 THEN 'A'
    WHEN 2 THEN 'A'
    ELSE        'A'
  END,
  IIF(col1 < 25, 'A', 'A') -- Noncompliant
 FROM table1
Either there is a copy-paste error that needs fixing or an unnecessary CASE, IF, or IIF chain that needs
removing.
Exceptions
This rule does not apply to IF or CASE chains without ELSE clauses.
IF @x < 25 -- no issue, this could have been done on purpose to make the code more readable
  PRINT 'A'
ELSE IF @x > 10
  PRINT 'A'