#if DEBUG
ensures the code is not included in the assembly at all in release builds. Also, code included by #if DEBUG
runs all the time in a debug build - not just when running under a debugger.
Debugger.IsAttached
means the code is included for both debug and release builds. And a debugger can be attached to release builds too.
It's common to use both together. #if DEBUG
is usually used for things like logging, or to reduce exception handling in internal test builds. Debugger.IsAttached
tends to just be used to decide whether to swallow exceptions or show them to a programmer - more of a programmer aid than anything else.
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