Extract from CLR via C# on Boxing / Unboxing value types ...
On Boxing: If the nullable instance is not null, the CLR takes the value out of the nullable instance and boxes it. In other words a Nullable < Int32 > with a value of 5 is boxed into a boxed-Int32 with a value of 5.
On Unboxing: Unboxing is simply the act of obtaining a reference to the unboxed portion of a boxed object. The problem is that a boxed value type cannot be simply unboxed into a nullable version of that value type because the boxed value doesn't have the boolean hasValue field in it. So, when unboxing a value type into a nullable version, the CLR must allocate a Nullable < T > object, initialize the hasValue field to true, and set the value field to the same value that is in the boxed value type. This impacts your application performance (memory allocation during unboxing).
Why did the CLR team go through so much trouble for Nullable types ? Why was it not simply boxed into a Nullable < Int32 > in the first place ?
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operator is not slower than regular unboxing. – Cawthon