SQL ignora los acentos
SELECT * FROM Users WHERE
Name COLLATE Latin1_General_CI_AI = 'FrêD' COLLATE Latin1_General_CI_AI
Maxime Laplace
SELECT * FROM Users WHERE
Name COLLATE Latin1_General_CI_AI = 'FrêD' COLLATE Latin1_General_CI_AI
select * from users where upper(first_name) = 'FRED';