No I don't.
It's common for people to host several sites on one server and for them to link their sites to each other for perfectly acceptable and genuine reasons. If Google punished 'same ip' links they'd be punishing lazy link builders sure but they'd also be punishing people who aren't trying to spam their index and manipulate rankings, they'd be throwing the baby out with the bath water.
I don't think Google pay any attention to the server IP unless it's spammed to the point that it looks unatural for other reasons and not just the IP address issue.
"Actually, Google handles virtually hosted domains and their links just the same as domains on unique IP addresses. If your ISP does virtual hosting correctly, you’ll never see a difference between the two cases. We do see a small percentage of ISPs every month that misconfigure their virtual hosting, which might account for this persistent misperception–thanks for giving me the chance to dispel a myth!"