completion-ignore-case option doesn't work in my version:
/home/user $ echo $BASH_VERSION
3.2.48(1)-release
/home/user $ ls -l [Ss]*
-rw-r--r-- 1 user user 0 2009-10-18 00:09 somefile
-rw-r--r-- 1 user user 0 2009-10-18 00:09 Somefile
/home/user $ set completion-ignore-case on
But when I write ls s and press TAB bash completes expression to the somefile only:
/home/user $ ls s<TAB>omefile