Why shouldn’t I be able to have the files mare.png (a photo of a horse) and MarE.png (a photo taken on a vacation in March, fifth in the series after MarA, MarB, MarC, and MarD)?

Or rainsley (a text file, no extension, with notes about a story I’m writing) and Rainsley (a directory with art of the same character the file is named after)?

Do I strictly need to be able to do these things? No, of course not. But the file system is more flexible and functional if I am able to.