That's not actually true.
In most cases for anti-reqs, a significant amount of course material overlaps, but they're not identical, and they certainly don't have identical tests. There might be the odd one or two cases where they do (if the same prof teaches both, for example, then I could see that happening), but in most cases, anti-reqs are either old course codes from older curricula, or courses in which there is substantial overlap but not identical.
For example, chem 1E03 and 1A03 are antireqs, and most of the material is identical, but it's covered in a different order and the tests are similar but not exactly the same. 1E03 has some extra material covered though, that is not done in 1A03. And the overlap in the test questions for these courses is because the instructional team is the same for both.
If you want to transfer, you should talk to an academic advisor to see what exactly transfers.
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