Is it safe to assume that Windows local and network file paths are NOT case sensitive?
I run case sensitive files system on windows. I use it on a per-directory basis: https://devblogs.microsoft.com/commandline/per-directory-case-sensitivity-and-wsl/
This breaks all windows applications that do not account for it and do things like convert file requests to all lowercase.
But I wouldn't rule out others running case sensitivity on entire hard drives and network resources.
Typically only developers will do this though so it entirely depends on your use case.
If you are making an application for advanced power users I'd say it is not a safe assumption.
I'd recommend everyone assume a case sensitive file system when building applications for windows. Because you only run into trouble assuming non-case sensitive.