https://pubs.opengroup.org/onlinepubs/9799919799/
So a conforming OS has to make case-sensitive file systems available (which MacOS does: you can create case-sensitive HFS or APFS volumes). But I'm not sure if a conforming OS instance (i.e., running system) has to have any case-sensitive mount points, and either way, AFAIK there's no practical and race-free way for a conforming application to detect whether any particular mount point behaves case-sensitively.
So I believe that as far as the standard goes, a conforming application might run on a conformingly-extended OS where no portion of the the file namespace behaves case-sensitively. IOW, a conforming application cannot rely on case-sensitivity for file names.
> 3. APFS file systems can be formatted as either case-sensitive or case-insensitive. Always format as case-sensitive for UNIX Conformant behavior.
[0] https://www.opengroup.org/csq/repository/noreferences=1&RID=...
TESTDIR=$(mktemp -d -p ${WHEREVER})
touch ${TESTDIR}/FOO
ls ${TESTDIR}/foo && failIf you're using 3rd party software, you don't want to format your default volume with case-sensitivity enabled.