Looking into ODATA specs: https://docs.oasis-open.org/odata/odata/v4.01/odata-v4.01-part2-url-conventions.html#sec_Equals
Equals operators says values must be equal, which suggests case-sensitive comparison
Functions like startswith explicitly specify comparison as case sensitive, and also mention that case-insensitivity shall be achieved via toupper() and tolower() functions
I have good experience with toupper()
hope this helps