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@John Millikin:
Pointed out below: some value types like DateTime provide overloads for the == operator >that give it equality semantics. So the exact behavior will depend on the types of the >objects you are comparing.
To elaborate:
DateTime is implemented as a struct. All structs are children of System.ValueType.
Since System.ValueType's children live on the stack, there is no reference pointer to the heap, and thus no way to do a reference check, you must compare objects by value only.
System.ValueType overrides .Equals() and == to use a reflection based equality check, it uses reflection to compare each fields value.
Because reflection is somewhat slow, if you implement your own struct, it is important to override .Equals() and add your own value checking code, as this will be much faster. Don't just call base.Equals();