SQL and VBScript belong to totally different domains. It is not strange when they have different definitions for same operators
If in doubt, you can always convert the values to same cases before doing comparisons, for example
UPPER() or LOWER() in SQL,
UCASE() and LCASE() in VBScript
Also in VBScript, you can use
StrComp(string1, string2,1) (0 is same, otherwise different)
to do case-insensitive comparisons