I presume it partially is due to POSIX. Here's an errata from MS about that: htt...

Moto7451 on May 7, 2012 | parent | context | favorite | on: Reaching the Limits of Adobe Stupidity

I presume it partially is due to POSIX. Here's an errata from MS about that: http://support.microsoft.com/kb/100625

(TLDR: NTFS itself is Case sensitive even though the Win32 API isn't because NT was/is designed for POSIX compliance)