9
This is the most pythonic I can think of. Better to ask for foregiveness than for permission:
>>> def iequal(a, b):
... try:
... return a.upper() == b.upper()
... except AttributeError:
... return a == b
...
>>>
>>> iequal(2, 2)
True
>>> iequal(4, 2)
False
>>> iequal("joe", "Joe")
True
>>> iequal("joe", "Joel")
False