I’m not sure if it’s a bug or by design, but I usually capitalize frontmatter properties, but tags gets lowercased by Obsidian in UI regardless of how it is stored in the MD file. And if I make any change to frontmatter (add a new property, reorder existing ones, etc), tags key gets lowercased in the MD source.
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I believe that default properties can’t be changed (always show as lowercase):
yes, not a bug
You can use custom properties such as myTags, but then the Tags core plugin will not pick these up. You’d need to initiate a custom search to get your tags named as such as with searching for any string.