From CLR Via C # (Jeff Richter):
"If your build files contain only managed code, you write code that should work on both 32-bit and 64-bit versions of Windows. No source code changes are needed to run your code on any version of Windows.
In fact, the resulting EXE / DLL file created by the compiler will be run on 32-bit Windows, as well as 64-bit versions of x64 and IA64! In other words, a single file will run on anyone that has a version of the .NET Framework installed on it. "
"The C # compiler offers a command line / platform switch. This switch allows you to specify whether the resulting assembly can run on x86 machines with 32-bit versions of Windows only 64-bit computers with 64-bit versions of Windows or Intel Itanium computers running 64- bit Windows only: If you did not specify a platform, anycpu is used by default, which indicates that the resulting assembly can work on any version of Windows.
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