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-> The seven terms that satisfy tau(m) = phi(m) form the subsequence A020488.
-> Primes p of the form 2*k^2 + 1 (A090698) form another subsequence because tau(p) = 2 and phi(p) = p-1 = 2*k^2, so tau(p)*phi(p) = (2*k)^2.
-> Cubes p^3 where p is a prime of the form k^2+1 (A002496) form another subset with tau(p^3)*phi(p^3) = (2*k*p)^2.
The first 11 terms of this sequence are also the first 11 terms of A341939: m such that phi(m)/tau(m) is a perfect the square of an integer. Indeed, if phi(m)/tau(m) is a perfect square then phi(m)*tau(m) is also a square, but the converse is false. These counterexamples are in A341940, the first one is a(12) = 54.
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The seven terms that satisfy tau(m) = phi(m) form the subsequence A020488.
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(PARI) isok(m) = issquare(numdiv(m)*eulerphi(m)); \\ Michel Marcus, Feb 24 2021
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