The current subtyping rules that Agda uses are for sized types (when --sized-types
is enabled) and cumulativity (when --cumulativity
is enabled). Currently neither of these options are allowed under the --safe
flag, so with --safe
there is no subtyping in Agda.
There used to be subtyping rules for irrelevant and erased function types as well, but these were removed recently (see https://github.com/agda/agda/pull/5608This successful Pull Request which was merged into Master on GitHub) because they were causing performance problems and anyway only save the user a simple eta-expansion.