def METHOD_NAME(
    src_srs: AnySRS, tgt_srs: AnySRS
) -> Optional[osr.CoordinateTransformation]:
    src_srs = get_srs(src_srs)
    tgt_srs = get_srs(tgt_srs)
    if src_srs.IsSame(tgt_srs):
        return None
    else:
        return osr.CoordinateTransformation(src_srs, tgt_srs)