Structs, Interfaces and Boxing

I'm adding this to hopefully shed a little more light on the answers offered by Jon and Marc.

Consider this non-generic method:

public static void SetToNull(ref ISomeInterface obj) {
    obj = null;
}

Hmm... setting a ref parameter to null. That's only possibly for a reference type, correct? (Well, or for a Nullable<T>; but let's ignore that case to keep things simple.) So the fact that this method compiles tells us that a variable declared to be of some interface type must be treated as a reference type.

The key phrase here is "declared as": consider this attempt to call the above method:

var x = new SomeStruct();

// This line does not compile:
// "Cannot convert from ref SomeStruct to ref ISomeInterface" --
// since x is declared to be of type SomeStruct, it cannot be passed
// to a method that wants a parameter of type ref ISomeInterface.
SetToNull(ref x);

Granted, the reason you can't pass x in the above code to SetToNull is that x would need to be declared as an ISomeInterface for you to be able to pass ref x -- and not because the compiler magically knows that SetToNull includes the line obj = null. But in a way that just reinforces my point: the obj = null line is legal precisely because it would be illegal to pass a variable not declared as an ISomeInterface to the method.

In other words, if a variable is declared as an ISomeInterface, it can be set to null, pure and simple. And that's because interfaces are reference types -- hence, declaring an object as an interface and assigning it to a value type object boxes that value.

Now, on the other hand, consider this hypothetical generic method:

// This method does not compile:
// "C