Are case-sensitive file names really needed?

I have recently upgraded from CI2 to CI3 and one of the stesp says to have capitalised file names for Controllers and Models.

However, during the upgrade, I noticed that CI3 worked without the capitalisation.

What is the reasoning behind having capitalised file names (seeing as CI2 didn't have them) and assuming I am not using a Linux based server environment, is it safe to not use capitalised file names?

Best practice would be to follow the capitalization rules. You never know what the future might hold. It's always possible that somewhere down the line the site owner might decide to switch servers. Plus, it's a good habit to be in for all of the other sites you might create.

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