NewList A$()
AddElement(A$()) : A$() = "Jim"
AddElement(A$()) : A$() = "John"
AddElement(A$()) : A$() = "Jack"

NewList B$()
AddElement(B$()) : B$() = "JIM"  ; различие
AddElement(B$()) : B$() = "John"
AddElement(B$()) : B$() = "Jack"

Debug CompareList(A$(), B$()) ; Не равны
Debug CompareList(A$(), B$(), #PB_String_NoCase)  ; Равны