java:S1157 .toUpperCase and .equalsIgnoreCase

org.sonarsource.scanner.maven.sonar-maven-plugin 3.7.0.1746

The rule states the following, only the case for result3 seems to be functional equivalent.

Noncompliant Code Example
boolean result1 = foo.toUpperCase().equals(bar); // Noncompliant
boolean result2 = foo.equals(bar.toUpperCase()); // Noncompliant
boolean result3 = foo.toLowerCase().equals(bar.LowerCase()); // Noncompliant

Compliant Solution
boolean result = foo.equalsIgnoreCase(bar); // Compliant