What, if any, is the difference between an ESP and an esp ? (capital letters versus non-capital)
These are two different extensions. Some programs recognize it as one, some not. If youre asking such a question, it means youre working in an environment which assumes they are one and the same thing. But it isnt always the case, especially today where you see a widespread use of multiOS cabable programs, for linux etc.
Windows is case sensiive too, its just disabled, enable it http://www.windowsitpro.com/article/tips/jsi-tip-7548-how-do-i-enable-case-sensitive-behavior-with-windows-xp-when-using-interix-2-2-or-windows-services-for-unix-3-0-.aspx.