Following a taxonomic split by Stech 2008, New Zealand specimens were found to be taxonomically distinct. This name was found by Tangney to by a pre-eminent synonym. D. dendroides s.s. is restricted to South America.
Tangney, R. (2011). Polytrichum tongariroense Colenso, a resurrected name in New Zealand Dendroligotrichum (Polytrichaceae). Journal of Bryology, 33(1), 79–82. doi:10.1179/1743282010y.0000000003 (Link)
Unintended disagreements occur when a parent (B) is
thinned by swapping a child (E) to another part of the
taxonomic tree, resulting in existing IDs of the parent being interpreted
as disagreements with existing IDs of the swapped child.
Identification
ID 2 of taxon E will be an unintended disagreement with ID 1 of taxon B after the taxon swap
If thinning a parent results in more than 10 unintended disagreements, you
should split the parent after swapping the child to replace existing IDs
of the parent (B) with IDs that don't disagree.