As you understand the problem of "unicode escape sequences in comments" (in the comments to the question) - C # is not vulnerable to this. Escape sequences, such as \u000d, are converted only to the corresponding Unicode characters in string and character literals and in identifiers.
Regarding the binding aspect: I assume that this applies to macros in C ++, although again an example would be convenient. Not a problem in C #, which has no macros.
There are some subtle issues with other style options, for example, whether your directives appear using inside or outside the namespace declaration . But nothing in terms of comments and braces, as far as I know.
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