Better to stick with lowercase so you aren't tempted to type all your tags and attributes as if you're shouting at the browser. Also, you should be coding your modern HTML to the XHTML standard, not to 90s HTML.
This is the 90s way: <FORM METHOD="POST" ACTION="">
Today its advised to use lowercase for tags and attributes, although for the values of the attributes do whatever you want: <form method="post" action="">
, <form method="POST" action="">
Why? Because of XHTML. For a document to be valid XHTML the spec says:
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.
Of course for ids and names like in <input id='x' name='product_id' />
the capitalization matters as <input id='X' name='Product_Id' />
the id is different to the DOM and the name sent to the server is now different.