all.equal() is a generic function, and dplyr defines: all.equal.tbl_df <- all_equal
so when you use all.equal on two tibbles it just calls all_equal. See here.
A quick look at the C++ function that all_equal() calls, equal_data_frame(), tells me that it doesn't seem like attributes are being checked (but I may be wrong). See here.
So this seems like the intended behavior, however it might be useful for attributes to also be checked since base R's all.equal() specifically has an argument check.attributes that defaults to TRUE. Going off this, as a user I'd expect all_equal() to follow the same defaults.
Thanks so much, @davis! (I knew you'd know what was up.)
So, @vnijs, I think this boils down to possibly opening a new issue, though you should probably browse the issues first to make sure it's not a duplicate. If you've never done this before, GitHub has a helpful guide: https://help.github.com/articles/creating-an-issue/
@mara Thanks for the comments and the regex. I should have looked more closely at the posted issues @davis Thanks for the detailed evaluation. Hopefully the option to check attributes will be added in a future release of dplyr