@RandyHayes ,
Yes, this was taking case into account. Hence, my post. I had a different issue that was not returning only a third of the results. Also, I have the issue that subsequent refres of this command does not return all columns. Only PartNumber. This is a problem.
The internal sort was to eliminate the possibility that there was some odd thing going on with a return one result only scanning once in order... similar to a HLookup command in Excel, where the input data needs to be sorted.
Anyway, I removed the sort. Issue still remains. Case does matter, and also the odd issue only returning one column of data when I re-run the command. Yes, I am sure its the same command. I copy pasted it from the OnVisible of the paste to a button. I have to close the app, and reopen to see all columns. See below:
On first run:

I fix the source date for the case of t000001, I re-run the command from a button, then I get this:

I get my return for T00001, but now, I only get the single column. I checked the collection in a table of its own, and indeed, only one column is there. Where did the others go???
ClearCollect(Test_SQL,
With({sData: VIEW_ALL_PDM_LATEST},
Filter(sData, PartNumber in Gallery1.AllItems.'Part Number')
)
)
So, bottom line. This statement works, but only the first time the app is run, and case matters.