Case sensitivity of urls

We have come across a problem in our testing relating to the INCLUDE and EXCLUDE urls in policy reference files:
The question is, should the urls contained in these be matched case insensitive or case sensitive.
There seem to be problems associated with both alternatives:

1. If you require case sensitivity, then if the user accesses a Microsoft based server with the wrong case, the policy will not be found.
For example if I try to access www.microsoftserver.com/testPage.html
which is actually at www.microsoftserver.com/testpage.html
And my policyreference file contains <INCLUDE>/testpage.html</INCLUDE>
2. If you do not require case sensitivity, then on a Unix based server, there could conceivably be different policies applying to files which differ only by case for example

<INCLUDE>/testpage.html</INCLUDE>
<EXCLUDE>/testPage.html</EXCLUDE>

What is the policy on this?

Thanks

Giles Hogben