Within Twitch’s frontend they are case-insensitive, for example searching for the tag English will also show results for the tags english, EnGlIsH etc…, but the Modify Channel Information endpoint treats them as each being individual tags, so a channel could have multiple tags with the same characters but different casing, which does impact 3rd party sites/apps that do filter by exact casing. So it may or may not make a difference depending on your use case,
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