def opaque_is(context, builder, sig, args):
    """
    Implementation for `x is y` for Opaque types.
    """
    lhs_type, rhs_type = sig.args
    # the lhs and rhs have the same type
    if lhs_type == rhs_type:
        lhs_ptr = builder.ptrtoint(args[0], cgutils.intp_t)
        rhs_ptr = builder.ptrtoint(args[1], cgutils.intp_t)

        return builder.icmp_unsigned('==', lhs_ptr, rhs_ptr)
    else:
        return cgutils.false_bit

    Implementation for `x is y` for Opaque types.
    
numba/cpython/new_builtins.py