For example, in the differential equation $y' + \frac{y}{x} = 3$, the integrating factor should be $e^{\int \frac1x dx} = e^{\ln|x|} = |x|$, but usually $x$ is used instead.
I investigated it a little and it seems like somehow both $x$ and $|x|$ would work: if we multiply through by $x$, $(xy)' = xy' + y$. But also, if we multiply through by $|x|$, $$(|x|y)' = |x|y' + {\rm sgn}(y)y = |x|y' + \frac{|x|}{x}y.$$