C#
var lambda = () => 5; //Неверно: Cannot assign lambda expression to an implicitly-typed variable
Func<int> lambda = () => 5; //Верно

VB.NET
'Зато в VB можно так сделать
Dim lambda = Function() 5

C#
var xml = <root></root>; //Неверно
var xml = new XElement("root"); //OK

VB.NET
Dim xml = <root></root> 'OK

C#
private void OnSearchNumber(object sender, EventArgs e) { }

VB.NET
Private Sub OnSearchNumber()
End Sub

Dim xml2 =
<files>
    <%=
   Iterator Function() As IEnumerable(Of XElement)
       For Each f In Directory.EnumerateFiles("C:\Windows\")
               Yield <file><%= f %></file>
       Next
   End Function()
    %>
</files>