Case sensitive folder names affecting deploy

I have two folders for my projects CSS and JS. If the folders are named CSS and JS, and my code looked like this
link rel="/CSS/index.css"
script src="/JS/index.js"
would it affect how my files loaded or would netlify change the directories to
link rel="/css/index.css"
script src="/js/index.js"
I need to know if this would be a gitlab issue or a netlify issue if my folers were nammed either uppercase or lowercase or would it even matter at all?

Hi there,

case sensitivity is definitely an issue and will cause problems if used inconsistently. We recommend you follow the general rule for linux based systems that you lowercase all directory and filenames.

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