BLUF: For consumer @gmail.com accounts, three orthogonal rules apply: dots in the username are ignored, capitalization is ignored, and +tag suffixes deliver to the same inbox. A.B.C@gmail.com, abc@gmail.com, and AbC+Shop@gmail.com all reach the same mailbox. This does not fully apply to Google Workspace (custom domain) addresses — dots may matter there.
Given the address johnsmith@gmail.com, all of these deliver to the same inbox: