To reproduce:
1. Create new project
2. Add png image, push to collab
3. Convert image to jpeg, replace png image with it
Notice, that collab detects, that png was replaced with jpeg
4. Change jpeg image and its meta file extension to png
Notice that collab shows that project is up to date.
5. Change image and its meta extension back to jpeg
Notice that collab detects only renaming changes, meanwhile there is different format file in project

Reproduced: 5.5.1p1, 5.6.2p3, 2017.1.0p1, 2017.2.0b3