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I have noticed many people use lowercase for their tags, and a few people even specifically recommend you use lowercase tags.
What's the idea behind your choice? Is there some kind of unwritten rule? Does it matter? Will the W3C do something stupid like deprecate uppercase tags, just to be annoying?
I'm curious indeed.
more easily distinguishes between content text and tag
If you don't already have an HTML editor that does color coding - this is as good a reason as any to get one. Not only can you distinguish between tags and text, but "wrong" colors tip you off to errors before you get very far.
Most HTML editors today include color coding, and I'm not such a hard-core hand coder that I would turn down this kind of help.
You don't really have to switch to the "XHTML thing"... just try to be conscious enough to organize your code and to make it as close to perfection as possible... that's really what the w3c are trying to accomplish.