For CIFS it doesn't matter upper or lower case. If you create a share called "TEST", it will show all uppercase in cifs shares, and you can't create another share called "test" in lowercase since it is duplicate. For cifs the netbios name and share name are not case sensitive and can be addressed either way... even as "TeSt". The confusing part can be ONTAP will display in the case you created but doesn't affect access by case for the cifs share.
@ Scott: It's clear that the case won't have any "functional" conseqeuences.
But currently, I'll try to migrate an old Directory Structure to a NetApp and struggling with the problem, that I'm unaware to create an all-uppercase-share. It's only a cosmetical issue, but having to explain why a Storage Systems costing that much money is not able to host a share in all uppercase is a bit...well, displeasing.
I do have noticed, that creating a share with mixed lower/uppercase will work as expected, so: