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Comment by idonttalkenough

Now a days the major performance difference between languages is memory handling and allocation.

Microsoft has been making major moves in how c# gets compiled (AOT/JIT/Native). This is a concurrent effort to cross-platform support.

In doing going so they've minimized performance differences with other languages. The only thing they've yet to completely tackle is memory handling, so in reality, while it might not seem like it at first, your question is asking about that subject. Also some small tidbits with property accessors that the other comments have noted. To my knowledge these will be optimized away soon.

The GC is responsible for allocation and destruction.

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