For the record, it’s #2480, title “No, The Other One”, and hover text “Key West, Virginia is not to be confused with Key, West Virginia.”
Though “(not a CIDU)” because there isn’t a fundamental mystery or joke to be gotten but missed; there are plenty of questions that can be raised!
Comics I Don't Understand 
“Albany, Schmalbany!”
Governor W.
Averell Harriman
hated that place.
“Bunch of Albanians!”
Thought it was some kind of
megalopolitan
charity case.
“Not quite your point but related: I get mad when people cite regional name variations that are really just local accents. ”
That was exactly my point. Said very succinctly.
I don’t care whether locals pronounce Almonds as Al-monds or Ah-monds so why should I care how they pronounce the name of their city?
I guess you’d have to look at how they pronounce the “other” ones. “Vye-ENN-uh” isn’t any kind of local accent, and most people locally pronounce the city in Italy differently. I would bet that most people in Lye-ma Ohio say “Lee-ma” Chile.
So some might be accents, others real differences.
Coincidentally I just read somewhere there is a major problem with items being shipped from the outside the US to one of the two Portlands (Maine and Oregon), but instead the items are shipped to the other. This seems to be, for some reason, a problem with both of them – but similar problems with other duplicate named cities was not mentioned.
I am on a needlework discussion group for awhile it was two ladies in the UK and me. At one point we had a discussion on place names in the US and where the various names originated – I explained that names came from native names and from where the settlers in the community were from originally. I pointed out that New York was name after the Duke of York, brother to King James and in Pennsylvania York (calling itself the white rose city) is a short distance from Lancaster (which calls itself the red rose city) – and each is in a county with the matching name. and so on.
jajizi – There is also a Troy, NY
TedD – but at least the east coast added the “new” to those names it reused and did not just reuse the name
larK – Vienna, VA and one Beaufort in the Carolinas – a capital city, the other where pirates came
Blinky the Wonder Wombat – Difference between Newark and Newark was made obvious when there was in the news some criminal case in Newark, DE and all thought that they were saying Newark, NJ and saying it wrong.
Shrug – There is another St John’s University in Queens,NY
J-L – how about Aurora, NY where there is (was?) a plastic model company which sold the models kits across the country.
Of course there’s a Troy, NY — ask any RPI graduate.
There are three large cities in the Tri-City Area, right up against each other. But each is in a different county.
Albany, NY is in Albany County.
Schenectady, NY is in Schenectady County.
Troy, NY is in Rensselaer County. The city of Rensselaer is also in Rensselaer County, but Rensselaer Polytechnic Institute is in Troy, not Rensselaer.
The Rensselaer County home page has a lot of nice things to say about Troy, NY. RPI graduates do not have any nice things to say about Troy, NY.
The joke in this Mother Goose is of course that the spelling must be the same regardless of which geographic feature is meant.
But the context of this thread reminds us that there are ways it could differ!
Mark in Boston –
The Albany Amtrack station is in Rensselaer.
I know this as back in the early days of our marriage the mental health agency Robert worked for sent him up to Albany (actually it was was in Colonie) to take a multi-day course and he did not want to up there alone. So for 3 days I commuted from Albany back to various boroughs of NYC to go to clients so I could keep him company – and one of the days was March 17th, so that was the year I learned NEVER to go to NYC on St Patrick’s Day.