I'm going to assume (based on the described use cases/benefits) that 2.5.3 is case insensitive. For instance, I'd assume the following passes:

<button aria-label="Delete">DELETE</button>

If others agree, suggest this should be clarified/mentioned in the understanding document (don't think it currently does, unless I missed)

https://www.w3.org/WAI/WCAG22/Understanding/label-in-name.html