Yes, but then they have been made explicitly and they show up in a directory listing.
If you would make the filesystem case insensitive ls would only show a.txt, but suddenly a "virtual" A.txt a.Txt etc would also exist.
Now there are some folders on my machine that i would like to be case insensitive like ~/Downloads, never having to check if i downloaded distro.iso or Distro.iso would be nice. But i can see so many more problems with files i did not expect to exist and not showing up in my directory listing suddenly being there when i open something "else".
If you would make the filesystem case insensitive ls would only show a.txt, but suddenly a "virtual" A.txt a.Txt etc would also exist.
Now there are some folders on my machine that i would like to be case insensitive like ~/Downloads, never having to check if i downloaded distro.iso or Distro.iso would be nice. But i can see so many more problems with files i did not expect to exist and not showing up in my directory listing suddenly being there when i open something "else".