JS
var first = "car"; var second = "CAR";
if (first.toLowerCase() == second.toLowerCase()) { SAME } if (first.toUpperCase() == second.toUpperCase()) { SAME }
if (first.localeCompare(second, "en", { sensitivity: "base" } ) == 0) { SAME }
var first = "car"; var second = "CAR";
var first = "CAR"; var pattern = /^car$/i;
if (pattern.test(first)) { SAME }