From "PowerSeriesRing" docstring:
There is a unique power series ring over each base ring with given
variable name. Two power series over the same base ring with
different variable names are not equal or isomorphic.
However (and I think it should be like that):
sage: P1.<x>=PowerSeriesRing(QQ,default_prec=30)
sage: P2.<x>=PowerSeriesRing(QQ,default_prec=20)
sage: P1 == P2
False
So .. I think a mistake in the documentation?
This bit is a little more questionable:
sage: (P1.0+P2.0).parent() == P1
True
sage: (P1.0+P2.0).parent() == P2
False
sage: (P2.0+P1.0).parent() == P2
True
I'm not quite sure if P1 or P2 should be preferred, but I think preferring just the left parent might not be desirable.