Windows – Can’t access shared folder from another PC using a user with same name and password

I have 2 computers running Windows 7 Professional that are part of the same workgroup. Password protected sharing is turned ON. On both computers, i have a single user. These two accounts have the identical names and identical passwords. Example:

PC1: User1 (name="ABC", password="DEF")
PC2: User2 (name="ABC", password="DEF")

Here is my problem. I go on PC1 and right click a folder and go to "Share with" > "Specific people". In the list, there is only myself (ABC). I do NOT add any new entry. I simply click Share and the folder is shared successufully with myself (\PC1\ABC). Now, if I go onto PC2, I see the shared folder, but I can't connect to it ("Windows cannot access \PC1\folder…"). Troubleshooting the problem returns "Your user account doesn't have access to \PC1\folder".

But If instead I share the same folder from PC1 with Everyone, then it becomes accessible from PC2. But this way, anyone on the workgroup can access it…

Since my account on PC2 has the same name and password, it should work right? Otherwise, why would Windows allow me to share a folder with myself?

EDIT: I've done some more testing. I've found that these 2 conditions must be respected in order to have the folder accessible from PC2:

1) The folder must have read permission for Everyone (Properties > Security tab)
2) The share must have read permission for Everyone (Properties > Sharing > Advanced sharing > Permissions)

Removing Everyone in any of these 2 cases and replacing with Administrators or \PC1\ABC renders the folder not accessible from PC2.

I've also trying switching the folder owner between Everyone, Administrators and \PC1\ABC without any success.