Technically those are new variables that aren’t specified.
It would be incorrect to assume that there’s a link between 1 boots and 2 boots, for example. They could be two different variables that just happen to look similar.
Facts. Upper case and lower case of the same letter are used as different variables all the time.
This is one of those goofy gotcha problems for people to argue about. If you're so smart go do some real problems or code/ simulate something. Instead gonna brag on some cowboy algebra