Is there any character like that?

[ErinaBee]

Is there any character in the VM that is generally thought as 1 character but some people believe it to be 2 distinct characters with very subtle differences?

I would rephrase your question:
 "Is there one character that is  definitively singular in identity, without representing anything beyond itself?"
From a layperson perspective (like we all obviously are), characters appear to have fixed meaning. But is it so?
My humble experience teaches me- not.

I'm not talking about something like Vigenere or something. I'm talking about 2 characters that have subtle differences in appearance like how the stroke connects or how pointy is it. AgaTentakulus's twin letter system is exactly what I'm talking about.

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I have written a paper about this possibility.
I even think it is likely, considering the slow progress in decoding. It would almost double the entropy.
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What is the list of all twins, and what is the difference I should look out for?