After the last article I pointed out, it's refreshing to see this...
He discusses differences in the CIL created by VB and C#. He attempts to offer some insight as to why the difference exists. I'm not going to say the article is complete in the dissection of the subject. However, it serves as a great introduction on the subject and, for those interested, could spawn some late night adventuring into the world of ILDASM. I find myself doing this constantly to gain a deeper understanding of what is going on behind the scenes within VB. It's interesting what you might find and, in a hacker'esk sort of way, is rather fun.
Whether you agree with this guys opinions, the article actually has merit. He states the differences, showing evidence of such. He offers his insights as to what he thinks is the reasons (and states it as such). More importantly, what he presents is actually useful for more than just arguing one language over the other.
[update] To clarify the quoted good in the title. I meant to write this earlier, but got side tracked. I quoted the good because I think that articles like this could exist without the whole versus thing having to be part of it. If the commentary was left out of the article and focused completely on comparing the CIL being generated, I would have referred to it as an excellent article. ;-)