RFC 3597:Handling of Unknown DNS Resource Record (...
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6. Equality Comparison

   Certain DNS protocols, notably Dynamic Update [RFC2136], require RRs
   to be compared for equality.  Two RRs of the same unknown type are
   considered equal when their RDATA is bitwise equal.  To ensure that
   the outcome of the comparison is identical whether the RR is known to
   the server or not, specifications for new RR types MUST NOT specify
   type-specific comparison rules.

   This implies that embedded domain names, being included in the
   overall bitwise comparison, are compared in a case-sensitive manner.

   As a result, when a new RR type contains one or more embedded domain
   names, it is possible to have multiple RRs owned by the same name
   that differ only in the character case of the embedded domain
   name(s).  This is similar to the existing possibility of multiple TXT
   records differing only in character case, and not expected to cause
   any problems in practice.

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