Late IRC English uses capitalization for:
* Importance (and mock importance), not proper nouns. it's "california", but if you're talking about a new rule at your workplace, it might be "The Policy".
* acronyms, although this one is inconsistent.
* names, but only when that user capitalizes their name. so the user SuPaMaN is capitalized that way, always. To not match their capitalization (including internal capitalization) is a terrible insult in Late IRC English