No, you will not get the same results on a case sensitive file system. If you run:
git reset branch
for a case-sensitive file system, this is not the same as being done:
git reset BRANCH
Since links are often stored in the file system (in the .git/refs/heads folder), case sensitivity of the file system comes into play. In a case-sensitive file system, .git/refs/heads/branch and .git/refs/heads/branch are two different files.
Please note that even in a case-insensitive file system, your links may end up being "packed" in the file specified by the link in the line. In this case, your links are always case sensitive, regardless of your file system.
source share