Mypy errors on code that's trivial syntactic transformation of code that it does not error on

Bug Report

Mypy reports a type error for the eta expansion of code that it does not error on. See below for an example.

To Reproduce

from __future__ import annotations

from collections.abc import Callable
from typing import Generic, NamedTuple, TypeVar, TypeVarTuple

DType = TypeVar("DType")
DType2 = TypeVar("DType2")
Shape = TypeVarTuple("Shape")
Shape2 = TypeVarTuple("Shape2")
Dim1 = TypeVar("Dim1")
SeqLen = TypeVar("SeqLen")
BatchLen = TypeVar("BatchLen")


class ndarray(Generic[*Shape, DType]): ...  # noqa: N801


def vmap(
    fun: Callable[[ndarray[*Shape, DType]], ndarray[*Shape2, DType2]],
) -> Callable[[ndarray[Dim1, *Shape, DType]], ndarray[Dim1, *Shape2, DType2]]:
    raise NotImplementedError


def fn(tkns: ndarray[BatchLen, SeqLen, float]):
    _ = vmap(call)(tkns)
    _ = vmap(lambda x: call(x))(tkns)


def call(input_: ndarray[SeqLen, float]) -> ndarray[SeqLen, float]:
    raise NotImplementedError

Expected Behavior

Eta expansion (going from something like vmap(fn) to vmap(lambda x: fn(x)) should always be behavior preserving and also type preserving.

Actual Behavior

Instead Mypy approves of the first call but not the second.

main.py:26: error: Argument 1 to "call" has incompatible type "ndarray[*Shape, DType]"; expected "ndarray[Never, float]"  [arg-type]

Your Environment

This is using the default setting on https://mypy-play.net/?mypy=latest&python=3.12 with Mypy at 1.11.2.

Reproduce the example from main.py using the default mypy settings with Python 3.12, as demonstrated on mypy-play with mypy 1.11.2. Trace how mypy infers the direct call versus the eta-expanded lambda, and add or update coverage so both equivalent forms receive consistent type-checking results.