Update

sql/catalyst/src/main/scala/org/apache/spark/sql/catalyst/optimizer/RewriteDistinctAggregates.scala

@@ -255,7 +255,7 @@ object RewriteDistinctAggregates extends Rule[LogicalPlan] {
       // Setup unique distinct aggregate children.
       val distinctAggChildren = distinctAggGroups.keySet.flatten.toSeq.distinct
       val distinctAggChildAttrMap = distinctAggChildren.map { e =>
-        ExpressionSet(Seq(e)) -> AttributeReference(e.sql, e.dataType, nullable = true)()
+        e.canonicalized -> AttributeReference(e.sql, e.dataType, nullable = true)()
       }
       val distinctAggChildAttrs = distinctAggChildAttrMap.map(_._2)
       // Setup all the filters in distinct aggregate.
@@ -293,9 +293,8 @@ object RewriteDistinctAggregates extends Rule[LogicalPlan] {
             val naf = if (af.children.forall(_.foldable)) {
               af
             } else {
-              patchAggregateFunctionChildren(af) { x1 =>
-                val es = ExpressionSet(Seq(x1))
-                distinctAggChildAttrLookup.get(es)
+              patchAggregateFunctionChildren(af) { x =>
+                distinctAggChildAttrLookup.get(x.canonicalized)
               }
             }
             val newCondition = if (condition.isDefined) {

sql/core/src/main/scala/org/apache/spark/sql/execution/SparkStrategies.scala

@@ -562,8 +562,7 @@ abstract class SparkStrategies extends QueryPlanner[SparkPlan] {
             // [COUNT(DISTINCT bar), COUNT(DISTINCT foo)] is disallowed because those two distinct
             // aggregates have different column expressions.
             val distinctExpressions =
-            functionsWithDistinct.flatMap(
-              _.aggregateFunction.children.filterNot(_.foldable)).distinct
+              functionsWithDistinct.head.aggregateFunction.children.filterNot(_.foldable)
             val normalizedNamedDistinctExpressions = distinctExpressions.map { e =>
               // Ideally this should be done in `NormalizeFloatingNumbers`, but we do it here
               // because `distinctExpressions` is not extracted during logical phase.

sql/core/src/main/scala/org/apache/spark/sql/execution/aggregate/AggUtils.scala

@@ -219,14 +219,17 @@ object AggUtils {
     }
 
     // 3. Create an Aggregate operator for partial aggregation (for distinct)
-    val distinctColumnAttributeLookup = CUtils.toMap(distinctExpressions, distinctAttributes)
+    val distinctColumnAttributeLookup = CUtils.toMap(distinctExpressions.map(_.canonicalized),
+      distinctAttributes)
     val rewrittenDistinctFunctions = functionsWithDistinct.map {
       // Children of an AggregateFunction with DISTINCT keyword has already
       // been evaluated. At here, we need to replace original children
       // to AttributeReferences.
       case agg @ AggregateExpression(aggregateFunction, mode, true, _, _) =>
-        aggregateFunction.transformDown(distinctColumnAttributeLookup)
-          .asInstanceOf[AggregateFunction]
+        aggregateFunction.transformDown {
+          case e: Expression if distinctColumnAttributeLookup.contains(e.canonicalized) =>
+            distinctColumnAttributeLookup(e.canonicalized)
+        }.asInstanceOf[AggregateFunction]
       case agg =>
         throw new IllegalArgumentException(
           "Non-distinct aggregate is found in functionsWithDistinct " +

sql/core/src/test/scala/org/apache/spark/sql/execution/PlannerSuite.scala

@@ -95,6 +95,10 @@ class PlannerSuite extends SharedSparkSession with AdaptiveSparkPlanHelper {
       // 2 distinct columns with different order
       val query3 = sql("SELECT corr(DISTINCT j, k), count(DISTINCT k, j) FROM v GROUP BY i")
       assertNoExpand(query3.queryExecution.executedPlan)
+
+      // SPARK-40382: 1 distinct expression with cosmetic differences
+      val query4 = sql("SELECT sum(DISTINCT j), max(DISTINCT J) FROM v GROUP BY i")
+      assertNoExpand(query4.queryExecution.executedPlan)
     }
   }