According to ID3 v2.3, v2.4 (4.3.2. User defined URL link frame),
the URL description is “a text string according to encoding”,
which means lowercase letters are fully legitimate.
However, Mp3tag’s Extended Tags dialog forces URL description
to uppercase for several alphabets (Latin, Cyrillic, and possibly others):
As I've explained before, this is how Mp3tag works wrt. to the WWW field for ID3v2. It's a tradeoff I made to support the description part of the field without adding format-specific UI.