Surprise. They are.
If you’re working with Microsoft Flow and you’re building out some conditions that check for certain values in an email field, know that those are case sensitive.
Example Condition: You have a workflow that checks to see if a certain manager is assigned to a task. That manager’s email address in the system is Manager.Mike@company.com. Your condition might look like this:
Manager Email is equal to email@example.com
WRONG. This will evaluate to false. The email address has to match case. So only Manager.Mike@company.com will evaluate to true and run the workflow the way you are expecting.