I’m trying to get my head around the thinking behind XML’s case sensitivity in the context of the encoding
<?xml version="1.0" encoding="UTF-8"?>

Seen in the context of
Is the XML declaration tag case sensitive? and
Is XML case-sensitive?

Plus the XML specification
https://www.w3.org/TR/xml/#:~:text=XML%20processors%20should%20match%20character%20encoding%20names%20in%20a%20case%2Dinsensitive%20way

Other than the encoding’s value, the declaration <?xml version="1.0" encoding=""?> clearly is case sensitive as by the standard.

Now two things that I’m not sure about.
If I understood correctly:

1. The encoding’s value, e.g. UTF-8 remains case sensitive.
   I.e. both UTF-8 and utf-8 remain “different”, but their evaluation should be case insensitive, thereby making them equivalent.
2. With respect to UTF-8 and UTF-16, the specification’s preference seems to be the uppercase.
   Quote:
   In an encoding declaration, the values ” UTF-8 “, ” UTF-16 ” […] SHOULD be used
   I.e. the lowercase utf-8 and utf-16 appears to be discouraged.

I’m particularly concerned about the lowercase utf-8, which used to be my preference, but it seems that I really should have used the uppercase UTF-8. Or does this even matter in 2024?