declare
  @x xml='
  <data>
    <Root><Row name="A"/></Root>
    <root><row name="B"/></root>
    <ROOT><ROW name="C"/></ROOT>
  </data>',
  @h int;
exec sp_xml_preparedocument @h out, @x;
select * from openxml(@h, '/*/*/*', 1) with(name varchar(1))
exec sp_xml_removedocument @h;

declare
  @x xml='
  <data>
    <Root><Row name="A"/></Root>
    <root><row name="B"/></root>
    <ROOT><ROW name="C"/></ROOT>
  </data>',
  @h int;
exec sp_xml_preparedocument @h out, @x;
select * from openxml(@h,
  '/*/*[translate(local-name(.), "abcdefghijklmnopqrstuvwxyz", "ABCDEFGHIJKLMNOPQRSTUVWXYZ")="ROOT"]/*[translate(local-name(.), "abcdefghijklmnopqrstuvwxyz", "ABCDEFGHIJKLMNOPQRSTUVWXYZ")="ROW"]'
  , 1) with(name varchar(1))
exec sp_xml_removedocument @h;

declare
  @x xml='
  <data>
    <Root><Row>A</Row></Root>
    <root><row>B</row></root>
    <ROOT><ROW>C</ROW></ROOT>
  </data>',
  @h int;
exec sp_xml_preparedocument @h out, @x;
select * from openxml(@h, '/*/*', 2) with([row] varchar(1))
exec sp_xml_removedocument @h;