Fix simplifier when reducing nodes inside a C# AnonymousObjectMemberDeclarator

src/EditorFeatures/CSharpTest/CodeActions/IntroduceVariable/IntroduceVariableTests.cs

@@ -5132,6 +5132,46 @@ void M()
             await TestInRegularAndScriptAsync(code, expected, index: 1);
         }
 
+        [WorkItem(31795, "https://github.com/dotnet/roslyn/issues/31795")]
+        [Fact, Trait(Traits.Feature, Traits.Features.CodeActionsIntroduceVariable)]
+        public async Task TestInAnonymousObjectMemberDeclaratorWithInferredType()
+        {
+            var code =
+@"using System;
+using System.Collections.Generic;
+using System.Linq;
+
+class C
+{
+    void Test(Dictionary<int, List<Guid>> d)
+    {
+        _ = new
+        {
+            a = [|d.Values|].Where(l => l.Count == 1)
+        };
+    }
+}";
+
+            var expected =
+@"using System;
+using System.Collections.Generic;
+using System.Linq;
+
+class C
+{
+    void Test(Dictionary<int, List<Guid>> d)
+    {
+        Dictionary<int, List<Guid>>.ValueCollection {|Rename:values|} = d.Values;
+        _ = new
+        {
+            a = values.Where(l => l.Count == 1)
+        };
+    }
+}";
+
+            await TestInRegularAndScriptAsync(code, expected);
+        }
+
         [WorkItem(2423, "https://github.com/dotnet/roslyn/issues/2423")]
         [Fact, Trait(Traits.Feature, Traits.Features.CodeActionsIntroduceVariable)]
         public async Task TestPickNameBasedOnArgument1()

src/Workspaces/CSharp/Portable/Utilities/SpeculationAnalyzer.cs

@@ -491,7 +491,7 @@ private bool ReplacementBreaksAnonymousObjectMemberDeclarator(AnonymousObjectMem
         {
             var originalExpressionType = this.OriginalSemanticModel.GetTypeInfo(originalAnonymousObjectMemberDeclarator.Expression, this.CancellationToken).Type;
             var newExpressionType = this.SpeculativeSemanticModel.GetTypeInfo(replacedAnonymousObjectMemberDeclarator.Expression, this.CancellationToken).Type;
-            return originalExpressionType != newExpressionType;
+            return !originalExpressionType.Equals(newExpressionType);
         }
 
         private bool ReplacementBreaksConstructorInitializer(ConstructorInitializerSyntax ctorInitializer, ConstructorInitializerSyntax newCtorInitializer)