What happens when hash160 is same
Technically speaking, these are not identical hashes, because they are not hashes. They're just addresses someone created by encoding the value 0000...0000 into a P2PKH and a P2SH address.

Funds sent to those addresses cannot be spent, for two reasons.


It would require finding a public key or script whose hash is 0000...0000, which is assumed to be impossible (SHA256 or RIPEMD160 would be broken if that was the case).
Even the value wasn't 0000...0000, but the hash of an actual public key, it would still be impossible to find a script whose hash was equal. Alternatively, if it was the hash of a script, it would be impossible to find a public key with the same hash.