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It depends on RFC compliance.

RFC2543
SIP URLs are case-insensitive, so that for example the two URLs
sip:j.doe at example.com and SIP:J.Doe at Example.com are equivalent. All
URL parameters are included when comparing SIP URLs for equality.
That is RFC 2543 does not care about the case of the user name.

RFC 3261 says in section 19.14:

SIP:ALICE at AtLanTa.CoM;Transport=udp (different usernames)
sip:alice at AtLanTa.CoM;Transport=UDP

That is we are having a stricter rules for user name comparison.
Also for further info you can check these RFC's and check them .

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Posted by avloginov