System Administration Guide: Naming and Directory Services (DNS, NIS, and LDAP)

The record-specific-data Field

The contents of the record-specific-data field depend on the type of the particular resource record.

Although case is preserved in names and data fields when loaded into the name server, all comparisons and lookups in the name server database are case insensitive. However, this situation might change in the future; thus, you should be consistent in your use of lower and uppercase.