>Isn't the only important element that I simply remember the name?

Not me. Though, writing readable code may not be important to you.

>2. Allow for the possibility of togglinh case sensitivity on and off

This is what I hoped would crop up between Beta2 and RTM, but no such luck. Though I would like to see this, I am doubtful. I have to admit, however, that case sensitivity hasn't slowed me down at all, so either way, its of no personal advantage to me.

>Having a low-level language like C# is a good thing. If you need to drop down a level for a certain reason, it is good that a language, which is not that difficult to grasp, is available to you.

What makes C# lowlevel and VB non lowlevel?

>From an efficiency standpoint however, VB *is* better - hands down.

Why? If anything, technically, the only difference in the languages that I found is that VB.NET doesn't support default methods and properties, where C# does. Thats the only "effeciency" difference I have found, and it is in C#'s favor.