Even if you leave case out of it, it is not true that Foo and FOO are necessarily the same symbol, or even that FOO and FOO are necessarily the same symbol. In

Even if you leave case out of it, it is not true that Foo and FOO are necessarily the same symbol, or even that FOO and FOO are necessarily the same symbol. In fact, the whole point of packages is that you can have two different symbols with the same name.