Final answer:
The question is ambiguous without context. In SQL on some databases and the Windows command line, the 'where' command is case-insensitive, but this may vary in other environments.
Step-by-step explanation:
The statement that the where command treats field values in a case-insensitive manner can be either true or false depending on the context of what 'where command' refers to. If we're discussing SQL, the WHERE clause is indeed case-insensitive in some database systems like MySQL when using the default collation. However, other systems or collations may treat it as case-sensitive.
In the context of operating systems, such as in command-line interfaces, the 'where' command in Windows (used to locate files) is case-insensitive, while in Unix-like systems, the similar 'which' command is case-sensitive as the filesystems are usually case-sensitive.