Why must quoted_identifier be ON to use a filtered index?

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There are plenty of questions here on SO and articles online about how to handle this mess, but my question is more fundamental: WHY? Quoted identifier seems to be a property of how the engine interprets queries, and nothing to do with the data within. As far as the index and insert/update queries are concerned, who cares? Why does this setting matter?

Suppose you allowed inserts/updates to succeed with quoted_identifier set to OFF in a table with a filtered index - what exactly would break?

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