SameText

var
  s1,s2: string;
  b1,b2: Boolean;
begin
  s1 := 'C:\Temp';
  s2 := 'c:\temp';

  b1 := SameText(s1, s2); //True
  b2 := s1 = s2;          //False

  ShowMessage(BoolToStr(b1,True) + ' - ' + BoolToStr(b2,True));
end;