Lots of useful tidbits in this article, but I would disagree with the above.
1) The Unicode rules for converting lowercase to uppercase, then back to lowercase, are so convoluted, that normal developers or end-users cannot fully understand them. If I recall, the round-trip is impossible in some cases because information is lost in the conversion.
2) I have seen at least 2 occasions where one of my coworkers changed the case of a directory name on a MacOS (case-INsensitive as I discovered), pushed the changes to the remote server (GitLab or GitHub), which then proceeded to corrupt their git project badly. They had to blow away their local git repo and re-clone the project to recover. I never quite understood what happened, but I recall having to fix some stuff on my Linux box, which didn't have the case-folding problem.
I think if a file name looks different (because of case), it should be treated as being different. But I'm probably in the minority.