Consider the following: you have a content type Test Item and you need to add a button Test Action to its display form, which links to some other page. To solve this problem, you will probably create a feature, which will deploy a content type and a custom action. Let's imagine that you will define your content type without dealing with this CAPS in GUID rule:
<ContentType
ID="0x0100EB06FD49D1764bc28CFE4F0971356D39"
Name="Test Item"
Group="Test Content Types"
Description=""
Version="0"
Hidden="FALSE"
ReadOnly="FALSE"
Sealed="FALSE">
<FieldRefs>
</FieldRefs>
</ContentType>
The custom action will be defined as:<CustomAction
Id="TestCustomActions.DisplayFormToolbarAction"
RegistrationType="ContentType"
RegistrationId=
"0x0100EB06FD49D1764bc28CFE4F0971356D39"
Location="DisplayFormToolbar"
Sequence="100"
Title="Test Action">
<UrlAction Url="#"/>
</CustomAction>
After deploying and activating this feature, you will see a strange issue - there will be no Test Action button in the display form of Test Item. To solve this issue, you should replace content type ID in both definitions (content type and custom action) with 0x0100EB06FD49D1764BC28CFE4F0971356D39. After redeploying the feature, this issue will be solved. That's why CAPS rule makes sense!