If you want a more secure system then yes make them both case sensitive. It means there are more permutations before people can break in.
That said, it is the norm that usernames are not case sensitive. For example, Active Directory, which is used to manage user accounts in Windows networks is case-insenstive for user names.
It is made up by forcing more stringent password requirements. Like
- At least one upper case letter
- At least one symbol or numeric
- At least 8 characters in length
So, since most systems don't force case sensitivity on usernames it is better if your website does. I know when I run into ones that do, especially when they force you to have an upper case letter in your user name, I constantly forget the details.