Jeff King [off-list ref] writes:
If the proposal were instead to add a certain type of pathspec that is
case-insensitive[2], that would make much more sense to me. It is not
violating git's case-sensitivity because it is purely a _query_ issue.
And it is a feature you might use whether or not your filesystem is case
sensitive.
...
[2] I did not keep up with Duy's work on pathspec magic-prefixes (and I
could not find anything relevant in the code or documentation), but
it seems like this would be a logical feature to support there.
I think it mostly is in setup.c (look for "Magic pathspec").