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sdk/src/Cli/Microsoft.DotNet.Cli.Utils/PathUtility.cs
Lines 341 to 346 in 5ac3352
Only Windows is considered case insensitive, but looks like MacOS is also case insensitive.
I very much recall I have seen code somewhere in dotnet org that tries to create a dummy file, and then calls File.Exists
with different casing to determine whether the file system is case sensitive and handle some potential edge cases, but I can't recall where that is.