The case of (let ((f #'(lambda ...))) (eq f f)) has no bearing on the issue of whether (eq f #'eq) is valid. #'eq means (function eq), which may or may not result in something being done at run time to evaluate it; f is a variable reference whose value has already "been evaluated" at some prior time. (eq f f) ought to always be true, modulo some kinds of number-optimization.