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