I seem to remember that even in Bach's B minor mass (where E12 was not
yet a thing) there is an enharmonic tie (or at least tonal repetition?)
in the transition from "Confiteor" to "Et expecto".  I mean, that
transition is a tonal center nightmare anyway.

In bar 138:

Basically that is an example of enharmonic equivalence of diminished 7th chords: The tonal centre in the preceding bars is clearly d (d major with hints of d minor), so the diminished chord in bar 138 is most probably first heard as f♯-a-c-e♭ (with expected resolution to g minor), but is then being re-interpreted (and written) as f♯-a-b♯-d♯, resolving to c♯ major functioning as a dominant to f♯ minor.

My point is: Even without E12 tuning, this is clearly an example of fully exploited enharmonic equivalence used as a "wormhole" in an otherwise purely diatonic tonal system. There can be no question that this is semantically a tie.

(One might raise the objection that, maybe, when performing the piece, a slight adjustment in intonation might be needed in the transition from c to b♯. But this can also happen for bona fide ties in purely diatonic music, so that does not yield an argument against the tie being a tie.)

Lukas

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