4.2. Element and attribute names must be in lower case
XHTML documents must use lower case for all HTML element and attribute names. This difference is necessary because XML is case-sensitive e.g. <li> and <LI> are different tags.
Source : http://www.w3.org/TR/2002/REC-xhtml1-20020801/diffs.html#h-4.2
But is it also necesary for attributes properties values, calss and ID for elements.
Upper case and came case should not be used.
What is the benefit of use lowercase for every thing?