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The following code produces the wrong C# code (if you convert back and forth you get a different meaning result):
The C# produced is
Which probably doesn't even compile because you can't use ! on anything that could potentially be a string (might be mistaken about that though).
If Not TypeOf tmp Is String Then ' yadayadaEnd IfThe C# produced is
if (!tmp is string) { // yadayada}Which probably doesn't even compile because you can't use ! on anything that could potentially be a string (might be mistaken about that though).