I’m with you here, i find it infuriating and i never ever had the situation where this was beneficial.
Like who tf actually creates a File.txt, file.txt AND FILE.TXT in one place and actually differentiates them with that.
I mean, it’s less of an issue on Linux for both design and user profile reasons, but imagine a world where somebody can send all the normie Windows users a file called Chromesetup.exe to sit alongside ChromeSetup.exe. Your grandma would never stop calling you to ask why her computer stopped working, ever.
Who sends setup binaries? I would tell my grandma to install it from the repository.
For example I might store blobs of data processed by my database in files that have the Base64 ID of the blob as the filename. If the filesystem was case insensitive, I’d be getting collisions.
Users probably don’t make such files, no. But 99% of files on a computer weren’t created by the user, but are part of some software, where it may matter.
And often software originally written for Linux or macOS and then ported to Windows ends up having problems due to this.