From a technical standpoint, the windows NTFS filesystem is designed inherently case sensitive, just windows doesn’t allow creating case sensitive files.
Connecting an NTFS drive to linux, you can create two separate files readme.txt and Readme.txt.
Using windows, you can see both files in the filesystem, but chances are most (if not all) software will struggle accessing both files, opening readme.txt might instead open Readme.txt or vice versa.
Someone i know used to repair game boys and DS consoles for Nintendo. He had some “Aging Cartridges” from them, used for long test runs.
At some point, he gave me those cartridges. I know own an NDS aging cartridge as well as 7 GBA ones, and two for the original DMG.