False positive in conditional with with statements

Opening files with the same variable name in with statements in if statements fails type checks if the type of the result of the with statement is different. In this example, the difference is opening a file with 'rb' vs 'r'. Looks like this might be a variation of https://github.com/python/mypy/issues/12246.

To Reproduce

from pathlib import Path

def check_something() -> bool:
    return False

path = Path("foo")

if check_something():
    with path.open("rb") as f:
        pass
else:
    with path.open("r") as f:
        pass

Expected Behavior

Type check passes.

Actual Behavior

test.py:16: error: Incompatible types in assignment (expression has type "TextIOWrapper", variable has type "BufferedReader")  [assignment]

Environment

• Mypy version used: 1.4.1
• Mypy command-line flags: None, I ran mypy test.py
• Mypy configuration options from mypy.ini (and other config files): None
• Python version used: 3.11.4

Start by reproducing the example in test.py with Python 3.11.4 and mypy 1.4.1 using mypy test.py. Investigate how the two conditional with statements handle the shared variable f; done means the example type-checks without the incompatible-assignment error.