To me the answer should not depend on data type.
C - case
I - Insensitive
A - Accent
S - Sesitive
b and B cannot be Accent differentiated
b and B cannot be Case differentiated
The point is the values in the column have different collations, and SQL Server cannot directly compare strings from different collations. For SQL_VARIANT data containing strings to compare equal, the collation must be the same first.
Not sure what you mean by 'b' AND 'B' cannot be 'case differentiated' - they have different casing!