@Sharuk
Actually, in thinking it through a little more, you can get kind of close...
With({_items: ["England","england","England","SouthAmerica","Southamerica","England","England"]},
With({_res:Distinct(_items, Value), _res2: Distinct(_items, Proper(Value)) },
ForAll(_res2 As _a,
{Result: LookUp(_res, _a.Result in Result, Result)}
)
)
)
Will return "England" and "SouthAmerica" from the list that is in that formula.
However, I say "close" because, if the first item in that list of _items is "england", then you will get "england" and "SouthAmerica" as results.
This is that re-looking up concept that I mentioned in last reply.
The reality is...whatever is storing those values in your datasource should be making and accounting for the case when it is stored.