Functional Equivalence in Attention: A Comprehensive Study with Applications to Linear Mode Connectivity

June 16, 2026 ยท Grace Period ยท ๐Ÿ› ICML 2026

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Authors Viet-Hoang Tran, Vinh Khanh Bui, Van-Hoan Trinh, Tan Lai Ngoc, Tan M. Nguyen arXiv ID 2606.17830 Category cs.LG: Machine Learning Cross-listed cs.AI Citations 0 Venue ICML 2026
Abstract
Neural network parameter spaces are inherently non-injective, as distinct parameter configurations can realize identical functions through functional equivalence. While this symmetry is well understood in classical fully connected and convolutional models, it becomes substantially more intricate in modern attention-based architectures. Existing analyses of multihead attention have largely focused on the vanilla formulation, overlooking positional encodings that fundamentally reshape architectural symmetries. In this work, we provide a formal study of functional equivalence in Transformers with positional encodings. Focusing on the two most widely used variants--sinusoidal and rotary positional encodings (RoPE)--we show that sinusoidal encodings preserve the equivalence structure of vanilla attention, whereas rotary encodings significantly reduce the symmetry group, thereby enhancing expressivity. This offers a principled explanation for the growing prominence of RoPE in practice. We further examine how positional encodings affect linear mode connectivity, and through an alignment algorithm, empirically demonstrate that the presence and variability of connectivity across Transformer settings crucially depend on the positional encoding.
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