PowerApps is case-sensitive, and this extends to string comparisons, hence
"AAA" = "aaa" -> false
One way to make string comparisons case insensitive (useful when checking email addresses for example) is to use the Lower function, so that
Lower("AAA") = Lower("aaa") -> true
But is there another way? The problem is that Lower is not (yet!) delegated so that this cannot be used in a filter expression for an external data source.
After some researching and testing around, I think this cannot be achieved so far in PowerApps.
You could post this idea in the PowerApps Ideas forum, so it might be considered for future releases.
You can use the IsMatch function with the matching option IgnoreCase
IsMatch doesn't allow comparing two strings to each other, only a string to an expected format 😞
It's close but not quite, would be worth putting this in the Ideas Forum for voting.
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Features releasing from October 2019 through March 2020