N2346/6.2.5p28
:
All pointers to structure types shall have the same representation and alignment requirements as each other. All pointers to union types shall have the same representation and alignment requirements as each other. Pointers to other types need not have the same representation or alignment requirements.
So there must be an example of 2 function pointers having different representation and/or alignment requirements. I'm only familiar with x86 uarchs and there is no such an example on x86 architectures.
Could you suggest an architecture and example exposing such pointer behavior?