Brad Abrams (a great blog to read) has posted some of Microsoft's Internal Coding Guidelines (http://blogs.msdn.com/brada/articles/361363.aspx).  I am very confussed with Microsoft right not for this reason.  As a consultant I get asked a lot “Which langauge is better?”  To which I reply there is only one langague: IL.  It doesn't matter or does it.  It is true each language has its pluses and minuses.  For instance,   VB.Net allows for Optional Parameters and C# doesn't and it is a whole lot easier to do late binding in VB.Net.  That is good if your intent is to do late binding.  That is bad if you use it all the time without thinking.  Thread safety is a whole lot easier in C#.  Everything I have seen coming out of MS is in C#: the BCL itself, Indigo, etc.  So C# seems the loical choice right?  Well if you are going to write VS.Net Macros guess what you can only do so in VB.Net.  Also by default all Sql Reports in the new reporting product are in VB.Net.  Now you can use C# in Reporting but it requires you to jump through hoops.  I prefer C#, I have been using VB.Net for months now.  I can easily convert back and forth.  VB.Net in 2.0 has added some specific keywords that I think is starting down the road again of dividing the langauges.  I don't want to have to decide on the lanague before starting the project based upon the different features.  It is all the same why not let everyone have access to the same stuff?