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It's case-insensitive by default.

From the Force.com SOQL and SOSL Reference on WHERE conditionExpression:

comparisonOperator Case-insensitive operators that compare values.

 

Operator =
Name Equals
Description Expression is true if the value in the specified fieldName equals the specified value in the expression. String comparisons using the equals operator are case-sensitive for unique case-sensitive fields and case-insensitive for all other fields.

It's case-insensitive by default.

From the Force.com SOQL and SOSL Reference on WHERE conditionExpression:

comparisonOperator Case-insensitive operators that compare values.

 

Operator =
Name Equals
Description Expression is true if the value in the specified fieldName equals the specified value in the expression. String comparisons using the equals operator are case-sensitive for unique case-sensitive fields and case-insensitive for all other fields.

It's case-insensitive by default.

From the Force.com SOQL and SOSL Reference on WHERE conditionExpression:

comparisonOperator Case-insensitive operators that compare values.

Operator =
Name Equals
Description Expression is true if the value in the specified fieldName equals the specified value in the expression. String comparisons using the equals operator are case-sensitive for unique case-sensitive fields and case-insensitive for all other fields.

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Adrian Larson
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It's case-insensitive by default.

From the Force.com SOQL and SOSL Reference on WHERE conditionExpression:

comparisonOperator Case-insensitive operators that compare values.

Operator =
Name Equals
Description Expression is true if the value in the specified fieldName equals the specified value in the expression. String comparisons using the equals operator are case-sensitive for unique case-sensitive fields and case-insensitive for all other fields.