I think NVDA 200 calls and NVDA 190 calls could have different CUSIP. What does your 1099 say?
Maybe the broker considers them "substantially identical".
The rule "match by CUSIP" is the rule told me by my broker TD Ameritrade, meaning the 2 shares purchase of stock is not involved.
BUT, the IRS publication ambiguously says such stock may be considered "substantially identical" in this situation.
