Checking if entries are really the same
To check if two cells are the same you can use
=A1=B1
This returns TRUE if the values are the same or the text is the same ignoring case sensitivity.
In the above formula TEST will equal test.
To check if entries are identical, taking into account upper and lower case, then you can use
=EXACT(A1,B1)
In this case comparing TEST and test will return FALSE.