Yes. There is only one possible name for addressing a file. For a case-aware, but case insensitive, you get up to 2^n variants for a name n letters long. And you _can_ have the same name with different capitalization in a directory as result of errors.
Funny, since Linux does everything it can to break a canonical name model with symlinks. In fact, you could mimic a case-insensitive system with 2^n symlinks like
1) Create file on Windows called "Foobar.txt".
2) Copy it to your Linux machine.
3) Rename it to "FooBar.txt"
4) Do lots of work on the text
5) Copy it to your Linux machine
6) Copy the Linux directory back to Windows.
There's now a 50-50 chance that your work just got overwritten by old crap from step 2). Of course you might argue that Windows is the problem here since it wouldn't happen on two Linux systems, but then it wouldn't happen on two Windows systems either. They just don't play nice with each other.