MATLAB - 58 bytes

char(bsxfun(@minus,97:122,32*[eye(25,26);rot90(eye(26))]))

Similar to Luis Mendo's solution, but using the broadcasting abilities of bsxfun.

Taking advantage that in ASCII, the difference between a capital and lower case character is exactly 32 values away from each other, we first generate lower case letters from ASCII codes 97 to 122 which are the ASCII codes from lowercase a to lowercase z respectfully, then create a 51 row matrix that contains the 26 ASCII codes from 97 to 122. Therefore, each row of this matrix contains a numerical sequence of values from 97 to 122. Next, we create another matrix where each i^th row of this matrix contains a 32 in the i^th column. The first 26 rows of this matrix has this pattern, which is essentially the identity matrix multiplied by 32. The function eye creates an identity matrix for you. The last 25 rows of this matrix is the scaled identity matrix rotated 90 degrees.

By taking this custom weighted identity matrix and subtracting this with the first matrix, then converting the resulting ASCII codes into characters, the desired "Mexican Hat" sequence is produced.

Example Run

>> char(bsxfun(@minus,97:122,32*[eye(25,26);rot90(eye(26))]))

ans =

Abcdefghijklmnopqrstuvwxyz
aBcdefghijklmnopqrstuvwxyz
abCdefghijklmnopqrstuvwxyz
abcDefghijklmnopqrstuvwxyz
abcdEfghijklmnopqrstuvwxyz
abcdeFghijklmnopqrstuvwxyz
abcdefGhijklmnopqrstuvwxyz
abcdefgHijklmnopqrstuvwxyz
abcdefghIjklmnopqrstuvwxyz
abcdefghiJklmnopqrstuvwxyz
abcdefghijKlmnopqrstuvwxyz
abcdefghijkLmnopqrstuvwxyz
abcdefghijklMnopqrstuvwxyz
abcdefghijklmNopqrstuvwxyz
abcdefghijklmnOpqrstuvwxyz
abcdefghijklmnoPqrstuvwxyz
abcdefghijklmnopQrstuvwxyz
abcdefghijklmnopqRstuvwxyz
abcdefghijklmnopqrStuvwxyz
abcdefghijklmnopqrsTuvwxyz
abcdefghijklmnopqrstUvwxyz
abcdefghijklmnopqrstuVwxyz
abcdefghijklmnopqrstuvWxyz
abcdefghijklmnopqrstuvwXyz
abcdefghijklmnopqrstuvwxYz
abcdefghijklmnopqrstuvwxyZ
abcdefghijklmnopqrstuvwxYz
abcdefghijklmnopqrstuvwXyz
abcdefghijklmnopqrstuvWxyz
abcdefghijklmnopqrstuVwxyz
abcdefghijklmnopqrstUvwxyz
abcdefghijklmnopqrsTuvwxyz
abcdefghijklmnopqrStuvwxyz
abcdefghijklmnopqRstuvwxyz
abcdefghijklmnopQrstuvwxyz
abcdefghijklmnoPqrstuvwxyz
abcdefghijklmnOpqrstuvwxyz
abcdefghijklmNopqrstuvwxyz
abcdefghijklMnopqrstuvwxyz
abcdefghijkLmnopqrstuvwxyz
abcdefghijKlmnopqrstuvwxyz
abcdefghiJklmnopqrstuvwxyz
abcdefghIjklmnopqrstuvwxyz
abcdefgHijklmnopqrstuvwxyz
abcdefGhijklmnopqrstuvwxyz
abcdeFghijklmnopqrstuvwxyz
abcdEfghijklmnopqrstuvwxyz
abcDefghijklmnopqrstuvwxyz
abCdefghijklmnopqrstuvwxyz
aBcdefghijklmnopqrstuvwxyz
Abcdefghijklmnopqrstuvwxyz

You can also run this example using IDEone's online Octave environment. Octave is essentially MATLAB but free: http://ideone.com/PknMe0