emulate the Windows 95 rule for create.
Default setting is `lower'.
tz=UTC -- Interpret timestamps as UTC rather than local time.
This option disables the conversion of timestamps
between local time (as used by Windows on FAT) and UTC
(which Linux uses internally). This is particuluarly
useful when mounting devices (like digital cameras)
that are set to UTC in order to avoid the pitfalls of
local time.
<bool>: 0,1,yes,no,true,false
TODO
